Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Kallergis, Andreas"'
Autor:
Kallergis, Andreas
Présentation dans le cadre du colloque "Le recouvrement de l'imposition" Sorbonne Fiscalité & Finances publiques (Université Paris 1 Panthéon-Sorbonne) et Centre d'études financières et fiscales (Université Aix-Marseille)
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::177260f43057b2f4e988cf0cb1dfc198
https://hal.science/hal-03958380
https://hal.science/hal-03958380
Autor:
Kallergis, Andreas
Inspired by French and EU case law on challenging soft law, this study aims to answer the following question: if the effects of inclusion in the EU list of non-cooperative tax jurisdictions can be important both for third countries and for those who
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::a312b8ec2309865168fc9c631649f749
https://hal.science/hal-03958111
https://hal.science/hal-03958111
Autor:
Kallergis, Andreas
The article is based on an analysis of the OECD/G20 "Pillar Two" blueprint and model rules under the prism of international tax treaties. It shows that the project promoting an effective global taxation of multinational companies is based on a new co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::fcb516d0c6fbf1f86c63f322276dce5d
https://hal.science/hal-03958133
https://hal.science/hal-03958133
Autor:
Kallergis, Andreas
This paper aims to determine the applicable bilateral investment treaty for the protection of investments in disputed areas and to assess the potential pitfalls in the jurisdiction of arbitral tribunals dealing with claims for compensation for allege
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::637e876e5af30be69932e5000d8cb4c9
https://hal.science/hal-03958151
https://hal.science/hal-03958151
Autor:
Kallergis, Andreas
The article argues that the distinctive nature of certain activities traditionally carried out by public persons is not only proven when they are unavailable for devolution, but also when such devolution is allowed. The article shows more precisely h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______166::021b18f45bef4905be3df7fee9ea82e9
https://hal.science/hal-03958160
https://hal.science/hal-03958160