1872 results found
1872 results found
1872 results found 1872 results found
19 October 2021
Bulletin for International Taxation
International; OECD

L.E. Schoueri

OECD/International - Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two
18 October 2021
Bulletin for International Taxation
International; OECD; UN

S. van Weeghel

OECD/UN/International - Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?
16 October 2021
Bulletin for International Taxation
International; OECD; UN

G.S. (Graeme) Cooper

OECD/UN/International - Building on the Rubble of Pillar One
15 October 2021
Bulletin for International Taxation
International; OECD

J.C. Wheeler

OECD/International - Tax Treaties: What Are We Going to Do with Them?
15 October 2021
Bulletin for International Taxation
International; OECD

C. du Toit

OECD/International - Beneficial Owner: The Enigma Storms Ahead
15 October 2021
Bulletin for International Taxation
International; OECD

P.F. Kaka

OECD/International - From the Avoidance of Double Taxation to the Avoidance of Double Non-Taxation: The Changing Objectives of Tax Treaties
14 October 2021
Bulletin for International Taxation
International; OECD; UN

J.J.P. de Goede

OECD/UN/International - The Future of the Taxation of Software Payments: Reflections on the Proposal to Amend Article 12 of the UN Model as Discussed by the UN Tax Committee in April 2021
13 October 2021
Bulletin for International Taxation
International; Japan; OECD

Y. Masui

Japan/OECD/International - Japan’s Corporate Income Tax: 1995-2021
12 October 2021
Bulletin for International Taxation
China (People's Rep.)

N. Li

China (People's Rep.) - The Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM): Where Is It Heading?
11 October 2021
Bulletin for International Taxation
International; OECD

H. Loukota

OECD/International - Have the OECD and UN Models Served Their Purpose?