16 results found
16 results found
16 results found 16 results found
13 November 2017
World Tax Journal

D. Canè

Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties
6 November 2017
World Tax Journal
International

J. Thiede; S. Trencsik

International - 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

A. Titus

Africa/East African Community/European Union/International - 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

P. Piantavigna

European Union/International - Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy
4 August 2017
World Tax Journal

C.E. Weffe H.

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

L.U. Cavelti; C. Jaag; T.F. Rohner

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

A. Pirlot; S. Wolff

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

B. Andrade Rodríguez

Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model
6 April 2017
World Tax Journal

F.D. Martínez Laguna

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

X. Oberson

Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots