Applying the Arm's Length Principle to Intra-Group Financial Transactions : A Reference Guide. [elektronicky zdroj]

Autor: Danon, Robert

Externí odkaz: Kolekce e-knih KNAV (Registrovani uzivatele: plny text online 5 minut, dalsi pristup na vyzadani. Registered users: full text online 5 minutes, further access on request.)

Dual Residence of Companies under Tax Treaties

Autor: Potgens, F.P.G., Maisto, Guglielmo, Austry, Stéphane, Avery Jones, John, Baker, Philip, Blessing, Peter, Danon, Robert, Goradia, Shefali, Hattingh, Johann, Inoue, Koichi, Lüdicke, Jürgen, Miyatake, Toshio, Nikolakakis, Angelo, van Raad, Kees, Vann, Richard, Wiman, Bertil

Publikováno v: International Tax Studies (ITAXS), 2018(1):1, 3-84. IBFD
Potgens, F P G, Maisto, G, Austry, S, Avery Jones, J, Baker, P, Blessing, P, Danon, R, Goradia, S, Hattingh, J, Inoue, K, Lüdicke, J, Miyatake, T, Nikolakakis, A, van Raad, K, Vann, R & Wiman, B 2018, ' Dual Residence of Companies under Tax Treaties ', International Tax Studies (ITAXS), vol. 2018, no. 1, 1, pp. 3-84 . < https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Tax-Studies/collections/itaxs/html/itaxs_2018_01_int_1.html >

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b4816744313779c813ce326a580274fc
https://research.vu.nl/en/publications/e818bf8a-bc62-458b-a1c4-14317d1a20dc

The Prohibition of Abuse of Rights After the ECJ Danish Cases Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto,

Autor: Malek, Benjamin, Jiménez, Adolfo Martín, Maisto, Guglielmo, Lukkien, Margriet, Gutmann, Daniel, Danon, Robert

Publikováno v: Intertax; June 2021, Vol. 49 Issue: 7 p482-516, 35p

Le modèle de Bologne à la faculté de droit de l'Université de Neuchâtel : état des lieux

Autor: Boillat, Mathieu, Danon, Robert

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a686def7b9bd9de95758e5b2e10fcf9d

Cross-border Dividends from the Perspective of Switzerland as the Source State -- Selected Issues under Article 15 of the Swiss-EU Savings Agreement.

Autor: Danon, Robert^1,2, Glauser, Pierre-Marie^1,3

Publikováno v: Intertax, International Tax Review. Nov2005, Vol. 33 Issue 11, p503-519. 17p.