Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions
Filip Debelva, Irma Johanna Mosquera Valderrama
págs. 362-381
The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes
Roland Ismer, Christoph Jescheck
págs. 382-390
A New Approach to International Taxation Dispute Resolution Process (ITDRP)
Daniele de Carolis
págs. 391-401
The EU and Third Countries: Any New Tax Opportunities Under Association Agreements?
Flora Sicard, Olivier Debat
págs. 402-410
The Impact of BEPS Actions 8–10 on Comparability Analysis in the Context of Attribution of Profits to Permanent Establishments
Dinis Tracana
págs. 411-416
Limitation of Benefits Clause and Turkey’s Approach: From Policy to Legal Order
A. Selçuk Özgenç
págs. 417-426
Singapore: Updated Transfer Pricing Guidelines Released by IRAS
Slim Gargour
págs. 427-430
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