Add to ORKGpeer reviewedThis contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in the OECD Model Tax Convention, with a particular view on its implementation in Austrian tax treaties and its effects in Austrian tax law
Contains fulltext : 162131pub.pdf (publisher's version ) (Closed access)The Europe...
The subject of the article. The article represents a research of conceptual properties and issues of...
The focus of the contribution by Gribnau is the relationship between increasingly complex tax legisl...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
peer reviewedArticle 24 OECD Model Tax Convention consists of four separate clauses with different w...
Tax treaties contain non-discrimination provisions which are of great interest. In the first part of...
Tax treaties contain non-discrimination provisions which are of great interest. In the second part o...
The taxation of interest in cross-border situations can often give rise to instances of discriminati...
peer reviewedThe article examines instances of "complex discrimination" in tax laws and proposes a s...
Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-di...
This paper deals with the nationality non-discrimination provision in Serbian double taxation treati...
Recently, the tax planning of Multinational Enterprises (MNEs) dominates the international taxation ...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
The subject of this study is “Tax Discrimination and the Global Trade in Services: The Case of Non-R...
Contains fulltext : 162131pub.pdf (publisher's version ) (Closed access)The Europe...
The subject of the article. The article represents a research of conceptual properties and issues of...
The focus of the contribution by Gribnau is the relationship between increasingly complex tax legisl...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
This contribution consists of a comprehensive commentary on the non-discrimination rule enshrined in...
peer reviewedArticle 24 OECD Model Tax Convention consists of four separate clauses with different w...
Tax treaties contain non-discrimination provisions which are of great interest. In the first part of...
Tax treaties contain non-discrimination provisions which are of great interest. In the second part o...
The taxation of interest in cross-border situations can often give rise to instances of discriminati...
peer reviewedThe article examines instances of "complex discrimination" in tax laws and proposes a s...
Non-discrimination in Tax Treaty Law and World Trade Law is the first comprehensive review of non-di...
This paper deals with the nationality non-discrimination provision in Serbian double taxation treati...
Recently, the tax planning of Multinational Enterprises (MNEs) dominates the international taxation ...
Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatmen...
The subject of this study is “Tax Discrimination and the Global Trade in Services: The Case of Non-R...
Contains fulltext : 162131pub.pdf (publisher's version ) (Closed access)The Europe...
The subject of the article. The article represents a research of conceptual properties and issues of...
The focus of the contribution by Gribnau is the relationship between increasingly complex tax legisl...