Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties
6 November 2017
World Tax Journal
International
Thiede, J.; Trencsik, S.
For the Good of the Game? A Comparison of the Taxation of Sportspersons and Sports Organizations outside of and during Major Sporting Events
19 October 2017
World Tax Journal
Africa; East African Community; European Union; International
Titus, A.
How Can the East African Community Guard Against Base Erosion and Profit Shifting While Working Towards Deeper Integration? Lessons from the European Union
28 September 2017
World Tax Journal
European Union; International
Piantavigna, P.
Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy
4 August 2017
World Tax Journal
Weffe H., C.E.
The Right to Be Informed: The Parallel between Criminal Law and Tax Law, with Special Emphasis on Cross-Border Situations
3 August 2017
World Tax Journal
Cavelti, L.U.; Jaag, C.; Rohner, T.F.
Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions against Base Erosion and Profit Shifting
3 August 2017
World Tax Journal
Pirlot, A.; Wolff, S.
The Impact and Role of Indirect Taxes Surrounding the Aviation Sector in Mitigating Climate Change: A Legal and Economic Analysis
3 August 2017
World Tax Journal
Andrade Rodríguez, B.
Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model
6 April 2017
World Tax Journal
Martínez Laguna, F.D.
Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation
4 April 2017
World Tax Journal
Oberson, X.
Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots
4 April 2017
World Tax Journal
Petruzzi, R.; Holzinger, R.
Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era
7 February 2017
World Tax Journal
Hambre, A-M.
Tax Confidentiality: A Legislative Proposal at National Level