図書
Doctoral series
Doctoral series
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紙
- 資料種別
- 図書
- タイトル
- 著者・編者
- Academic Council
- 出版年月日等
- c2001-
- 出版年（W3CDTF）
- 2001
- 大きさ
- 24 cm
- 並列タイトル等
- IBFD doctoral seriesInternational Bureau of Fiscal Documentation doctoral series
- 出版地（国名コード）
- ne
- 対象利用者
- 一般
- 関連情報
- E-commerce and source-based income taxationCross-border consumption taxation of digital suppliesFree movement of persons and income tax law: the European Court in search of principles : an investigation into the constitutionality of income tax laws and tax treaties of the Member States and the potential consequences of the Court's income tax case lawDispute resolution under tax treatiesEuropean capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policiesThe sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rulesArbitration under tax treaties : improving legal protection in international tax lawTaxing portfolio income in global financial markets : a positive and normative exploration of possible solutionsTransactional adjustments in transfer pricingInternational double taxation of interest ; assessing recent developments in thin capitalization regimesTaxation of foreign business income within the European internal market : an analysis of the conflict between the objective of achievement of the European internal market and the principles of territoriality and worldwide taxationThe interface of international trade law and taxation : defining the role of the WTOFormulary Apportionment for the Internal MarketIncome from international private employment : an analysis of article 15 of the OECD modelDispute resolution in the EU : the EU Arbitration Convention and the Dispute Resolution DirectiveVAT grouping from a European perspectiveOptimization of tax sovereignty and free movementTaxpayer participation in tax treaty dispute resolutionTaxing cross-border services : current worldwide practices and the need for changeAdvance tax rulings and principles of law : towards a European tax rulings system?International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companiesInterpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treatiesA proposition for a multilateral carbon tax treatyA VAT/GST model convention : tax treaties as solution for value added tax and goods and services tax double taxationTransfer pricing and intangibles : US and OECD arm's length distribution of operating profits from IP value chainsTaxation of cross-border partnerships : double tax relief in hybrid and reverse hybrid situationsThe concept of income : a multi-disciplinary analysisTaxation of investment derivativesTaxation of international performing artistes : the problems with Article 17 OECD and how to correct themThe structure and organization of EU law in the field of direct taxesTaxation of services in treaties between developed and developing countries : a proposal for new guidelinesDerivatives and the European VAT system : derivatives in the context of the scope of taxable suppliesHarmful Tax Competition in the East African Community : the Case of Rwanda with Reference to EU and OECD ApproachesRobot taxation : a normative tax policy analysis : domestic and international tax considerationsThe EU VAT system and the internal marketArm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricingTaxation of investment funds in the European UnionNexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economyTriangular cases: the application of bilateral income tax treaties in multilateral situationsTaxation of international sportsmenOn the legitimacy of international tax lawThe missing keystone of income tax treatiesEC law aspects of hybrid entitiesCooperative compliance : a new approach to managing taxpayer relationsThe principle of non-discrimination in international and European tax lawThe interpretation of tax treaties in relation to domestic GAARsTaxable supplies and their consideration in European VAT : with selected examples of the digital economyEC law and the sovereignty of the member states in direct taxationEuropean value added tax in the digital era : a critical analysis and proposals for reformMultilingual tax treaties : interpretation, semantic analysis and legal theoryThe tax sparing mechanism and foreign direct investmentInternational double taxation and the right to property : a comparative, international and European law analysisA multilateral instrument for updating the tax treaty networkThe improper use of tax treaties by contracting states : tax treaty dodgingInside the EU Code of Conduct Group : 20 years of tackling harmful tax competitionAnti-tax avoidance in corporate taxation under EU law : the internal market narrativeThe legal status of extrinsic instruments for the interpretation of tax treatiesThe effectiveness of general anti-avoidance rules : their limits, challenges and potential in EU and international tax lawCost contribution arrangements in a changing international tax environmentThe OECD transfer pricing guidelines and value creation : income allocation or anti-avodance tool?Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countriesAn analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countriesInclusive global tax governance in the post-BEPS eraDonations and tax : the corporate conundrumTaxation, data and destination : an analysis of destination-based taxation from the perspective of tax principles and data protection regulationTaxing crypto-asset transactions : foundations for a globally coordinated approachAnalysis of the DAC6 in Light of EU Fundamental Rights and GuaranteesRobot taxation : a normative tax policy analysis : domestic and international tax considerationsTackling the international tax barriers to cross-border charitable giving : philanthropy for the arts in the era of globalizationThe origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworks
- 連携機関・データベース
- 国立情報学研究所 : CiNii Research
- 提供元機関・データベース
- CiNii Books
- NACSIS書誌ID（NCID）
- https://ci.nii.ac.jp/ncid/BA5741586X : BA5741586X