International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman

Resource Information

The instance International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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http://covers.openlibrary.org/b/isbn/9789041193018-M.jpg?default=false

Label

International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman

Instantiates

• International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman

Publication

• Alphen aan den Rijn, Kluwer Law International, 2019

Contents

• Chapter 1: Tax competition and tax cooperation : a survey and reassessment
• Ault, H.J.
• ; p. 1-14
• Chapter 2: Current issues on treaty interpretation
• Avery Jones, J.F.
• ; p. 15-28
• Chapter 3: Corporations should not be taxpayers, especially post-BEPS
• Brauner, Y.
• ; p. 29-43
• Chapter 4: The Anti-Tax Avoidance Directive under scrutiny : a matter of competence?
• Brokelind, C.
• ; p. 45-56
• Chapter 5: Arbitrating cross-border tax disputes in line with European Union law : issues and solutions
• Dourado, A.P.
• Pistone, P.
• ; p. 57-67
• Chapter 6: Equal tax treatment of legal forms for businesses in international tax law
• Essers, P.H.J.
• ; p. 69-83
• Chapter 7: Treaty allocation rules, corresponding adjustments and binding atbitration : a coherent method to prevent double taxation
• Garbarino, C.
• ; p. 85-104
• Chapter 8: Annals of U.S. tax policy : taxing income that isn't
• Gustafson, C.H.
• ; p. 105-120
• Chapter 9: From Marks & Spencers to Bevola : a French outlook
• Gutmann, D.
• ; p. 121-129
• Chapter 10: The impact of the TFEU basic freedoms on the tax treatment on intra-EU investment income
• Helminen, M.
• ; p. 131-145
• Chapter 11: If we need a destination-based corporate income tax, do we also need a production-based consumption tax?
• Kemmeren, E.C.C.M.
• ; p. 147-164
• Chapter 12: Academic exchange under convention law
• Lampert, S.
• Jochum, H.
• ; p. 165-178
• Chapter 13: Are football referees sportspersons?
• Lang, M.
• ; p. 179-187
• Chapter 14: Tax and social security treaties in Japan : towards the new era of Japan's global worker policy
• Matsubara, Y.
• ; p. 189-203
• Chapter 15: The dependent agent PE rule in the French Google case : a case for a Google tax?
• Monsenego, J. (Jérôme)
• ; p. 205-219
• Chapter 16: Return of capital reserves cross border in Euroipe and beyond : some German peculiarities
• Mössner, J.M.
• ; p. 221-232
• Chapter 17: Incentives? What incentives?
• Rosenbloom, H.D.
• ; p. 233-237
• Chapter 18: What a separate budget for the Euro would look like
• Vanistendael, F.J.G.M.
• ; p. 239-250
• Chapter 19: Four suggestions to improve the consistency and efficiency of the OECD Model's distributive rules
• Raad, K. van
• ; p. 251-261
• Selection of Bertil Wiman's publications (1986-2018)
• ; p. 263-268

Extent

xxviii, 268 p.

Isbn

9789041193018

Isbn Type

(web-pdf)

Record ID

u117751