Zobrazeno 1 - 10 of 17 pro vyhledávání: '"Maria Hilling"'
1
The Use of OECD Commentaries as Interpretative Aids - The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law
Autor: Maria Hilling, Ulf Linderfalk
Publikováno v: Nordic Tax Journal, Vol 2015, Iss 1, Pp 34-59 (2015)
Since many years, international tax law experts debate the relevance of changes to OECD Commentaries for the purpose of the interpretation of previously concluded tax treaties. Although, generally, most experts seem averse to the idea of an ambulator
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e8d67be97525faf0dc5e3f347b85fc9
https://doi.org/10.1515/ntaxj-2015-0003
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2
Free Movement and Tax Treaties in the Internal Market
Autor: Maria Hilling
Publikováno v: SSRN Electronic Journal.
This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of teh free movement rules is inapplicable. The potential far-reaching con
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::175774038b6dcc3f5b94ac0249ecebb5
https://doi.org/10.2139/ssrn.2898181
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4
Changes in the Application of Tax Treaties in Sweden
Autor: Maria Hilling
Publikováno v: Intertax. 39:521-523
In 2008, the Swedish Supreme Administrative Court gave precedence to controlled foreign corporation (CFC) legislation over a tax treaty without consulting the tax treaty. Since then, the relationship between domestic law and tax treaties has been a h
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a7df132d9fdf7da97d4f951b0474cc55
https://doi.org/10.54648/taxi2011053
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5
The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory Approaches Debate Considered from the Perspective of International Law
Autor: Ulf Linderfalk, Maria Hilling
Publikováno v: SSRN Electronic Journal.
Since many years, international tax law experts debate the relevance of changes to OECD Commentaries for the purpose of the interpretation of previously concluded tax treaties. Although, generally, most experts seem averse to the idea of an ambulator
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bf1be2cb1ac5cca7ed8b704532a0832f
https://doi.org/10.2139/ssrn.2526664
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6
Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance
Autor: Maria Hilling
Publikováno v: Intertax; 41(5), pp 294-307 (2013)
The article1 deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States' ability to prevent tax avoidance and protect national tax bases through law.2 It focuses o
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::718a5307b70306a1d76d3b774e8d1629
http://lup.lub.lu.se/record/3799316
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7
Transferrin Subtypes in Six Indian Population Samples
Autor: M.K. Bhasin, H. Walter, P. Veerraju, Indera P. Singh, Maria Hilling, H. Strodtmann
Publikováno v: Human Heredity. 31:152-155
Transferrin subtypings have been performed on three population samples originating from Himachal Pradesh, North India (Pangwala, Gaddi-Bharmour valley, Gaddi-Kangra district) and on three samples from Andhra Pradesh, South India (Koya, Konda Kammara,
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2904db3a1d304fe108cad9d0707bed5b
https://doi.org/10.1159/000153197
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9
Esterase D Phenotypes in Psoriasis vulgaris, Atopic Diseases and Healthy Controls
Autor: Hubert Walter, R. Brachtel, Maria Hilling
Publikováno v: Human Heredity. 27:377-380
Esterase D phenotypes have been determined in 162 patients with psoriasis vulgaris, 181 patients with atopic diseases and 110 healthy controls. All these samples are from the area of Rheinland-Pfalz (West Germany). The two patient samples show somewh
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c5596e3c091b70b2a46290cb22efded
https://doi.org/10.1159/000152894
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