Søkt på: Søkeresultat
totalt 23 treff
Multilateral Tax Treaties
The advantages and disadvantages of multilateral tax treaties have been debated for many years. Although some multilateral tax treaties have been concluded at regional level, the …
The OECD Multilateral Instrument for Tax Treaties
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology …
Tax Law and Digitization
Transfer Pricing Developments Around the World 2020
Fundamentals of Transfer Pricing
Transfer Pricing Developments around the world 2023
Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of …
Transfer Pricing Developments Around the World 2022
Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of …
Tax Treaties and EC Law
The laws of the Member States of the European Union and the tax treaties concluded by them - being part of their national laws - must be consistent with European Community law. …
CFC Legislation, Tax Treaties and EC Law
Fundamentals of Transfer Pricing
About this book: Fundamentals of Transfer Pricing aims to capture the concepts and fundamental principles of transfer pricing by providing theoretical and practical knowledge on …
Source versus Residence
One of the major objectives of tax treaties has been the avoidance of international double taxation. This is generally accomplished through the agreement of each country to limit, …
Tax Treaty Interpretation
International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must …