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Doctoral series

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Doctoral series

Material type
図書
Author
Academic Council
Publisher
IBFD Publications
Publication date
c2001-
Material Format
Paper
Capacity, size, etc.
24 cm
NDC
-
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Related materials as well as pre- and post-revision versions

E-commerce and source-based income taxationLeave the NDL website. Cross-border consumption taxation of digital suppliesLeave the NDL website. Free 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 lawLeave the NDL website. Dispute resolution under tax treatiesLeave the NDL website. European capital movements and corporate taxation : from transaction-based origins to more principle-based capital and taxation policiesLeave the NDL website. The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and state aid rulesLeave the NDL website. Arbitration under tax treaties : improving legal protection in international tax lawLeave the NDL website. Taxing portfolio income in global financial markets : a positive and normative exploration of possible solutionsLeave the NDL website. Transactional adjustments in transfer pricingLeave the NDL website. International double taxation of interest ; assessing recent developments in thin capitalization regimesLeave the NDL website. Taxation 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 taxationLeave the NDL website. The interface of international trade law and taxation : defining the role of the WTOLeave the NDL website. Formulary Apportionment for the Internal MarketLeave the NDL website. Income from international private employment : an analysis of article 15 of the OECD modelLeave the NDL website. Dispute resolution in the EU : the EU Arbitration Convention and the Dispute Resolution DirectiveLeave the NDL website. VAT grouping from a European perspectiveLeave the NDL website. Optimization of tax sovereignty and free movementLeave the NDL website. Taxpayer participation in tax treaty dispute resolutionLeave the NDL website. Taxing cross-border services : current worldwide practices and the need for changeLeave the NDL website. Advance tax rulings and principles of law : towards a European tax rulings system?Leave the NDL website. International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companiesLeave the NDL website. Interpretation 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 treatiesLeave the NDL website. A proposition for a multilateral carbon tax treatyLeave the NDL website. A VAT/GST model convention : tax treaties as solution for value added tax and goods and services tax double taxationLeave the NDL website. Transfer pricing and intangibles : US and OECD arm's length distribution of operating profits from IP value chainsLeave the NDL website. Taxation of cross-border partnerships : double tax relief in hybrid and reverse hybrid situationsLeave the NDL website. The concept of income : a multi-disciplinary analysisLeave the NDL website. Taxation of investment derivativesLeave the NDL website. Taxation of international performing artistes : the problems with Article 17 OECD and how to correct themLeave the NDL website. The structure and organization of EU law in the field of direct taxesLeave the NDL website. Taxation of services in treaties between developed and developing countries : a proposal for new guidelinesLeave the NDL website. Derivatives and the European VAT system : derivatives in the context of the scope of taxable suppliesLeave the NDL website. Harmful Tax Competition in the East African Community : the Case of Rwanda with Reference to EU and OECD ApproachesLeave the NDL website. Robot taxation : a normative tax policy analysis : domestic and international tax considerationsLeave the NDL website. The EU VAT system and the internal marketLeave the NDL website. Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricingLeave the NDL website. Taxation of investment funds in the European UnionLeave the NDL website. Nexus requirements for taxation of non-residents' business income: a normative evaluation in the context of the global economyLeave the NDL website. Triangular cases: the application of bilateral income tax treaties in multilateral situationsLeave the NDL website. Taxation of international sportsmenLeave the NDL website. On the legitimacy of international tax lawLeave the NDL website. The missing keystone of income tax treatiesLeave the NDL website. EC law aspects of hybrid entitiesLeave the NDL website. Cooperative compliance : a new approach to managing taxpayer relationsLeave the NDL website. The principle of non-discrimination in international and European tax lawLeave the NDL website. The interpretation of tax treaties in relation to domestic GAARsLeave the NDL website. Taxable supplies and their consideration in European VAT : with selected examples of the digital economyLeave the NDL website. EC law and the sovereignty of the member states in direct taxationLeave the NDL website. European value added tax in the digital era : a critical analysis and proposals for reformLeave the NDL website. Multilingual tax treaties : interpretation, semantic analysis and legal theoryLeave the NDL website. The tax sparing mechanism and foreign direct investmentLeave the NDL website. 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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countriesLeave the NDL website. An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countriesLeave the NDL website. Inclusive global tax governance in the post-BEPS eraLeave the NDL website. Donations and tax : the corporate conundrumLeave the NDL website. Taxation, data and destination : an analysis of destination-based taxation from the perspective of tax principles and data protection regulationLeave the NDL website. Taxing crypto-asset transactions : foundations for a globally coordinated approachLeave the NDL website. Analysis of the DAC6 in Light of EU Fundamental Rights and GuaranteesLeave the NDL website. Robot taxation : a normative tax policy analysis : domestic and international tax considerationsLeave the NDL website. Tackling the international tax barriers to cross-border charitable giving : philanthropy for the arts in the era of globalizationLeave the NDL website. The origin and destination principles as alternative approaches towards VAT allocation : analysis in the WTO, the OECD and the EU legal frameworksLeave the NDL website.

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Paper

Material Type
図書
Author/Editor
Academic Council
Publication, Distribution, etc.
Publication Date
c2001-
Publication Date (W3CDTF)
2001
Size
24 cm
Alternative Title
IBFD doctoral series
International Bureau of Fiscal Documentation doctoral series
Place of Publication (Country Code)
ne