Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using ‘Personality’ and ‘Residence’
Lucas de Lima Carvalho
págs. 425-443
Debt Push-Downs in Times of BEPS Action 4 and the ATAD
G.F. Boulogne
págs. 444-453
The EU Standard of Good Governance in Tax Matters for Third (Non-EU) Countries
Irma Johanna Mosquera Valderrama
págs. 454-467
Open versus Closed Competence to Tax: A Comparative Legal Study of Municipal Taxes in Belgium and the Netherlands
Miguel de Jonckheere, Arjen Schep, Anneke Monsma
págs. 469-489
Destination-with-Credit Formula: A Simple Add-On that Would Make the CCCTB More Resilient in the Face of Tax Competition and Tax Planning
Martti Nieminen
págs. 490-495
Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’
Christoph Spengel, Kathrin Stutzenberger
págs. 496-503
Can GILTI + BEAT = GLOBE?
Mindy herzfeld
págs. 504-513
The Proposal for a Global Minimum Tax: Comeback of Residence Taxation in the Digital Era?: Comment on Can GILTI + BEAT = GLOBE?
Daniel W. Blum
págs. 514-522
A Oy: Case Note
Robert C. Prätzler, Florian S. Zawodsy
págs. 523-526
Corporate Tax Residency and Mobility, Edoardo Traversa (editor), EATLP International Tax Series, IBFD, 2018
Stjepan Gadžo
Es reseña de:
Corporate Tax Residency and Mobility
Edoardo Traversa, 2018
págs. 527-530
© 2001-2024 Fundación Dialnet · Todos los derechos reservados
Coordinado por: