Výsledky vyhledávání - "van Weeghel, S."

Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?

Autor: van Weeghel, S.

Publikováno v: Bulletin for International Taxation, 75(11/12), 588-593. International Bureau of Fiscal Documentation (IBFD)

In this contribution to the 75th Jubilee issue of the Bulletin for International Taxation, Stef van Weeghel considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::980dbab66331f7c5fc607ac735614166
https://dare.uva.nl/personal/pure/en/publications/have-the-oecd-model-and-the-un-model-served-their-purpose-are-they-still-fit-for-purpose(94d7b330-c0a5-4eff-93f6-6adbe5f61248).html

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Covid-19 and Beyond

Autor: van Weeghel, S.

Publikováno v: Intertax, 48(8/9), 733-735. Kluwer Law International

This contribution covers the various stages of addressing the COVID-19 pandemic with taxation measures: the lockdown and its immediate aftermath, the recovery from the pandemic and measures to stimulate the economy and finally, in due course, the red

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::04136095fc1996daac5023a8a2a074db
https://dare.uva.nl/personal/pure/en/publications/covid19-and-beyond(e4314705-2348-4737-884b-fdad5d4dcde9).html

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Digitalization in a Broader Tax Perspective

Autor: van Weeghel, S.

Publikováno v: Intertax, 47(6/7), 1-4. Kluwer Law International

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::ab870be81396c64cf6aa07f6c68472f1
https://dare.uva.nl/personal/pure/en/publications/digitalization-in-a-broader-tax-perspective(540ec09f-a1c4-4be0-b720-4160f94eb05e).html

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A Deconstruction of the Principal Purposes Test

Autor: van Weeghel, S.

Publikováno v: World Tax Journal, 11(1), 3-45. International Bureau of Fiscal Documentation (IBFD)

This article provides for a critical examination of the principal purposes test (PPT) of article 29(9) of the 2017 OECD Model Income Tax Convention on Income and on Capital. The focus is on the second part of the PPT, which allows for the granting of

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::4a35f62fecb4ff083b10abe88c6adadc
https://dare.uva.nl/personal/pure/en/publications/a-deconstruction-of-the-principal-purposes-test(7b465562-5b8e-4a54-899c-79e88b3b0d6c).html

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Enkele losse gedachten over de the Court of public opinion

Autor: van Weeghel, S., Pieterse, L.J.A., van Scharrenburg, R.

Publikováno v: Springende punten: Van Amersfoort-bundel : opstellen aangeboden aan mr. P.J. van Amersfoort ter gelegenheid van zijn afscheidssymposium gehouden op vrijdag 29 september 2017 te Leiden, 363-366
STARTPAGE=363;ENDPAGE=366;TITLE=Springende punten

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::8531cf65014c6a8e2e5ae08bab166476
https://dare.uva.nl/personal/pure/en/publications/enkele-losse-gedachten-over-de-the-court-of-public-opinion(36562af7-1f4e-43c5-b44a-e260ed8c08c0).html

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