Add to ORKGThe book chapter deals with the interpretation of the provisions of the EFTA Convention, notably against the background of EU law and EU-Swiss agreements. A case study focuses on a particular aspect of corporate taxation
The German market is large and of great economic importance for Norway. A detailed understanding of...
This article examines some aspects of the European Union’s corporate tax set-up which correspond to ...
Although taxation matters are generally accepted to be an issue of national concern, increasing atte...
This book for students and practitioners focuses on the foundations of international corporate taxat...
This study examines the corporate capital gains taxation in Nordic countries, European Union and Fin...
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007...
States have sovereignty in deciding how to tax business profits. If two states wish to tax the same ...
This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corpo...
Recently, the controlled foreign company (CFC) rules have gained increased attention; as such, rules...
The present dissertation analyzes fundamental theoretical controversies related to the concept and t...
The existence of tax groups is motivated by the principle of neutrality in the taxation of corporate...
The German market is large and of great economic importance for Norway. A detailed understanding of ...
This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legis...
The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding g...
European Union (EU) law has played a key role in enforcing the EU BEPS agenda, while also introducin...
The German market is large and of great economic importance for Norway. A detailed understanding of...
This article examines some aspects of the European Union’s corporate tax set-up which correspond to ...
Although taxation matters are generally accepted to be an issue of national concern, increasing atte...
This book for students and practitioners focuses on the foundations of international corporate taxat...
This study examines the corporate capital gains taxation in Nordic countries, European Union and Fin...
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007...
States have sovereignty in deciding how to tax business profits. If two states wish to tax the same ...
This chapter analyses the European Union’s efforts to counteract the erosion of member states’ corpo...
Recently, the controlled foreign company (CFC) rules have gained increased attention; as such, rules...
The present dissertation analyzes fundamental theoretical controversies related to the concept and t...
The existence of tax groups is motivated by the principle of neutrality in the taxation of corporate...
The German market is large and of great economic importance for Norway. A detailed understanding of ...
This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legis...
The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding g...
European Union (EU) law has played a key role in enforcing the EU BEPS agenda, while also introducin...
The German market is large and of great economic importance for Norway. A detailed understanding of...
This article examines some aspects of the European Union’s corporate tax set-up which correspond to ...
Although taxation matters are generally accepted to be an issue of national concern, increasing atte...