Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Pieter Van Braband"'
Publikováno v:
EC Tax Review. 24:132-143
In the light of the much-discussed BEPS report, the OECD proposes to implement more effective anti-avoidance measures to be included in international instruments. Limitations on Benefits (LOB) rules are mentioned as one of the possible anti-treaty ab
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::de4680377809bc58169d5c51e6e57159
https://doi.org/10.54648/ecta2015014
https://doi.org/10.54648/ecta2015014
Publikováno v:
EC Tax Review; May2015, Vol. 24 Issue 3, p132-143, 12p
Autor:
Mario Riedl, Nevia Čičin-Šain
An in-depth analysis of the specific aspects of justice, equality and tax law'Justice, Equality and Tax Law'is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be
Autor:
Daniel Blum, Markus Seiler
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore c
À l'heure où la fiscalité internationale connaît de profonds bouleversements, l'achèvement du marché intérieur et, au-delà, du projet européen, nécessite l'élimination de tous les obstacles fiscaux qui résultent de l'exercice de leurs sou
Autor:
Desiree Auer, Christina Dimitropoulou
A rigorous analysis of various aspects related to treaty access Tax treaty access is an ongoing challenge for both taxpayers and tax authorities. This volume provides a rigorous analysis of various aspects related to treaty access. Schematically, the
État des lieux du droit fiscal au sein de l'Union européenneL'achèvement du marché intérieur et, au-delà, du projet européen, nécessite l'élimination de tous les obstacles fiscaux qui résultent de l'exercice de leurs souverainetés fiscales