13 November 2014
World Tax Journal

Braun, J.; Zagler, M.

An Economic Perspective on Double Tax Treaties with(in) Developing Countries
14 October 2014
World Tax Journal

Traversa, E. (Edoardo)

Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States
10 October 2014
World Tax Journal

Avery Jones, J.F.; Lüdicke, J. (Jürgen)

The Origins of Article 5(5) and 5(6) of the OECD Model
9 October 2014
World Tax Journal

Kane, M.A.

Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard
1 July 2014
World Tax Journal

Hansson, Å.; Brokelind, C.

Tax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden
1 July 2014
World Tax Journal

Dziurdź, K.

Attribution of Functions and Profits to a Dependent Agent PE: Different Arm’s Length Principles under Articles 7(2) and 9?
23 June 2014
World Tax Journal

Weber, K.

Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements
4 February 2014
World Tax Journal

Brauner, Y.

BEPS: An Interim Evaluation
4 February 2014
World Tax Journal

Pistone, P.

Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law
27 January 2014
World Tax Journal

Burnett, C.A.

Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach
16 January 2014
World Tax Journal

Schaper, M.G.H.

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes