International Tax Arbitrage
Tulio Rosembuj
págs. 158-168
Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome
Arnaud de Graaf, Frank Pötgens
págs. 169-177
Whirlpools and Sea Monsters: Navigating Tax Havens
Diego Quiñones Cruz
págs. 178-194
Granting Tax Treaty Benefits to Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention
Bruno Da Silva
págs. 195-206
An In-Depth Analysis of New Transfer Pricing Documentation Rules
Piergiorgio Valente
págs. 207-222
Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands
D.S. Smit, C.A.T. Peters
págs. 223-228
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