1 June 2005
Bulletin for International Taxation

García Heredia, A.

Software royalties in tax treaties : should copyright rights be reconsidered in the OECD Commentary on Article 12?
1 April 2007
Bulletin for International Taxation

Mazansky, E.

South Africa's new general anti-avoidance rule - the final GAAR
1 April 2009
Bulletin for International Taxation
South Africa

Mazansky, E.

South Africa's treaty network - why is South Africa the meat in the sandwich?
1 April 2007
Bulletin for International Taxation

Dirkis, M.

Ripe for reform : Australia's domestic source rules
1 November 2006
Bulletin for International Taxation

Dehnen, P.H.; Bacht, S.

Compatibility of the recent OECD proposals with Germany's tax dispute resolution mechanism
1 July 2009
Bulletin for International Taxation
Australia

Dabner, J.; Burton, M.

Lessons for tax administrators in adopting the OECD's "enhanced relationship" model : Australia's and New Zealand's experiences
1 March 2006
Bulletin for International Taxation

Mazansky, E.

A new GAAR for South Africa - the Duke of Westminster is struck a blow
1 December 2006
Bulletin for International Taxation

Martín Jiménez, A.J.

Loopholes in the EU Savings Tax Directive
1 March 2007
Bulletin for International Taxation

Kavelaars, P.

Cross-border aspects of pensions in the Netherlands, including tax treaty and EU law
1 February 2006
Bulletin for International Taxation

Laghmouchi, S.

Netherlands : issues arising under the decrees on the tax treatment of foreign (hybrid) entities
1 December 2007
Bulletin for International Taxation

Li, J. (Jinyan)

Fundamental enterprise income tax reform in China: motivations and major changes
1 December 2005
Bulletin for International Taxation

Gendron, P-P.

Value added tax treatment of public sector bodies and non-profit organizations : a developing country perspective