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12233 results found
Journal Article

Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango

Mithe, A.
EUR 75 | USD 70
Journal Article

Foreword: Tax Treaty Interpretation after BEPS

Danon, R.J.; Schön, W.
EUR 45 | USD 50
Journal Article

Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse

De Broe, L.
EUR 45 | USD 50
Journal Article

The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention

Schwarz, J.S.
EUR 45 | USD 50
Journal Article

The Relevance of BEPS Materials for Tax Treaty Interpretation

Hattingh, P.J.
EUR 45 | USD 50
Journal Article

Value Creation: A Guiding Light for the Interpretation of Tax Treaties?

Martín Jiménez, A.J.
EUR 45 | USD 50
Journal Article

Value Creation: A Dimming Lodestar for International Taxation?

Kysar, R.M.
EUR 45 | USD 50
Journal Article

OECD Transfer Pricing Guidelines as a Quasi Source of Law in a Post-BEPS World – Legislative and Judicial Developments from a Polish Perspective

Brzeziński, B.; Lasiński-Sulecki, K.; Morawski, W.
EUR 45 | USD 50
Journal Article

A Multilateral Interpretation of the Multilateral Instrument (and Covered Tax Agreements)?

Haslehner, W.C.
EUR 45 | USD 50
Journal Article

Fiscal and Tax Administrative Public Interest Litigation in China

Chen, J. (Jingxian); Sun, Y.
EUR 45 | USD 50
Journal Article

The Future of Legal Professional Privilege: An Australian Perspective

Joseph, A.
EUR 45 | USD 50
Journal Article

Interpreting Tax Treaties in the Light of Reservations and Opt-Ins under the Multilateral Instrument

Bravo, N.
EUR 45 | USD 50
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