Ismer, R
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The person Ismer, R represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Ismer, R
Resource Information
The person Ismer, R represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Ismer, R
32 Items by the Person Ismer, R
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- What is international double taxation?
- A BIT too much : or how best to resolve tax treaty disputes?
- A Union that strives for more also in the area of taxation : tax measures in the incoming Commission's political guidelines
- A finale incomparabile to the saga of definitive losses? Deduction of foreign losses and fundamental freedoms after Bevola and Sofina
- A zebra or a donkey? The European Commission’s proposal for a debt-equity bias reduction allowance (DEBRA)
- Combating VAT fraud through digital technologies : a reform proposal
- Compulsory waiver of domestic remedies before arbitration under a tax treaty - a German perspective
- DBA-Konkretisierung durch die Exekutive? : Zur Bindungswirkung von Verständigungsvereinbarungen nach Art. 25 Abs. 3 Satz 1 OECD-MA
- Das Referenzsystem bei der beihilferechtlichen Überprüfung nationaler Steuervergünstigungen
- Der Abzug ausländischer Verluste nach Bevola und Sofina
- Der neue Art. 27 OECD-MA : Amtshilfe bei der Beitreibung und Sicherung von Steueransprüchen
- Der sachliche Anwendungsbereich von DBA in einer Welt nach BEPS : Art. 2 OECD-MA (Unter das Abkommen fallende Steuern) und die Einführung neuer Steuern
- Emissions trading and tax treaties
- International double taxation under VAT - causes and possible solutions
- Internationale Streitbeilegung in Steuersachen und innerstaatliches Verfassungsrecht : auf zu gerichtsförmigen Verfahren!
- Ist Paragr. AStG noch zu halten? : Die Wegzugsbesteuerung auf dem Prüfstand des Gemeinschaftsrechts nach der Entscheidung de Lasteyrie du Saillant
- Rethinking article 19 OECD MC (government service) : a provision in search of a rationale?
- Ruhegehälter nach Art. 18 OECD-MA : Grundlagen und aktuelle Entwicklungen
- Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
- Selektivität von Beihilfen: dogmatische Grundfragen am Beispiel von IP-Boxen
- Seminar A : Klimawandel und internationale Besteuerung
- Seminar I : Besteuerung und Nichtsteuerverträge
- Sondervergütungen under dem DBA-USA : Zugleich Anm. zum Urteil des FG Baden-Württemberg, EFG 2006, 677 (nrkr.)
- Steuergerechtigkeit in Europa durch Information über Zinserträge und ihre Besteuerung an der Quelle?
- Taxes on digital services and the substantive scope of application of tax treaties : pushing the boundaries of article 2 of the OECD Model?
- Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
- Verfassungsmässigkeit von Treaty Overrides
- The selectivity of tax measures : a tale of two consistencies
- The substantive scope of tax treaties in a post-BEPS world : article 2 OECD MC (taxes covered) and the rise of new taxes
- Towards a Standing Committee pursuant to article 10 of the EU Tax Dispute Resolution Directive : a proposal for implementation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nry8rIwa56M/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nry8rIwa56M/">Ismer, R</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/nry8rIwa56M/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nry8rIwa56M/">Ismer, R</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>