図書

European and international tax law and policy series

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European and international tax law and policy series

Material type
図書
Author
Wirtschaftsuniversität Wien. Institute for Austrian and International Tax Law
Publisher
IBFD
Publication date
-
Material Format
Paper
Capacity, size, etc.
-
NDC
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Related materials as well as pre- and post-revision versions

International arbitration in tax mattersLeave the NDL website. Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of Art. 17 OECD Model ConventionLeave the NDL website. Trends and players in tax policyLeave the NDL website. The UN model convention and its relevance for the global tax treaty networkLeave the NDL website. GAARs-A key element of tax systems in the Post-BEPS tax worldLeave the NDL website. Tax treaty arbitrationLeave the NDL website. Selectivity and the arm's length principle in EU state aid lawLeave the NDL website. Priority rules in tax treaties : the relationship between the different distributive rules in the OECD and the UN modelsLeave the NDL website. Article 16 of the OECD Model Convention : history, scope and futureLeave the NDL website. Contemporary application of the arm's length principle in transfer pricingLeave the NDL website. Tax treaty entitlementLeave the NDL website. Improving tax compliance in a globalized worldLeave the NDL website. The impact of bilateral investment treaties on taxationLeave the NDL website. Data protection and taxpayers' rights : challenges created by automatic exchange of informationLeave the NDL website. Implementing key BEPS actions : where do we stand?Leave the NDL website. The history of double taxation conventions in the pre-BEPS eraLeave the NDL website. Location-specific advantages : modified application of the arm's length principle in a knowledge-based economyLeave the NDL website. Normativity in international tax law : a legal theoretical inquiry into contemporary international tax discourseLeave the NDL website. Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approachLeave the NDL website. Controlled foreign company legislationLeave the NDL website. Tax treaties and procedural lawLeave the NDL website. Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxesLeave the NDL website. The anti-abuse rule for permanent establishments situated in third states : a legal analysis of Article 29(8) OECD modelLeave the NDL website. The implementation and lasting effects of the multilateral instrumentLeave the NDL website. Exemption method and credit method : the application of article 23 of the OECD ModelLeave the NDL website. Mandatory disclosure rulesLeave the NDL website. Cross-border juridical VAT double taxation in the framework of european lawLeave the NDL website. Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST lawLeave the NDL website.

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Table of Contents

  • International arbitration in tax matters

  • Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of Art. 17 OECD Model Convention

  • Trends and players in tax policy

  • The UN model convention and its relevance for the global tax treaty network

  • GAARs-A key element of tax systems in the Post-BEPS tax world

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Paper

Material Type
図書
Publication, Distribution, etc.
Alternative Title
WU Institute for Austrian and International Tax Law, European and international tax law and policy series
WU Institute for Austrian and International Tax Law, tax law and policy series
Place of Publication (Country Code)
ne
Target Audience
一般
Related Material
International arbitration in tax matters
Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of Art. 17 OECD Model Convention
Trends and players in tax policy
The UN model convention and its relevance for the global tax treaty network
GAARs-A key element of tax systems in the Post-BEPS tax world
Tax treaty arbitration
Selectivity and the arm's length principle in EU state aid law
Priority rules in tax treaties : the relationship between the different distributive rules in the OECD and the UN models
Article 16 of the OECD Model Convention : history, scope and future
Contemporary application of the arm's length principle in transfer pricing
Tax treaty entitlement
Improving tax compliance in a globalized world
The impact of bilateral investment treaties on taxation
Data protection and taxpayers' rights : challenges created by automatic exchange of information
Implementing key BEPS actions : where do we stand?
The history of double taxation conventions in the pre-BEPS era
Location-specific advantages : modified application of the arm's length principle in a knowledge-based economy
Normativity in international tax law : a legal theoretical inquiry into contemporary international tax discourse
Conflicts of international legal frameworks in the area of harmful tax competition : the modified nexus approach
Controlled foreign company legislation
Tax treaties and procedural law
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes
The anti-abuse rule for permanent establishments situated in third states : a legal analysis of Article 29(8) OECD model
The implementation and lasting effects of the multilateral instrument
Exemption method and credit method : the application of article 23 of the OECD Model
Mandatory disclosure rules
Cross-border juridical VAT double taxation in the framework of european law
Permanent establishments in value added tax : the role of establishments in international B2B trade in services under VAT/GST law
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国立情報学研究所 : CiNii Research