M B: 161 books

The expected post-BEPS project changes to the Model Convention As a result of the Actions under the BEPS Action Plan, the OECD plans to update its Model Convention in the near future. The proposed changes particularly concern the introduction of savings and limitation on benefits clauses, reconsideration...

A Global Overview of International Tax Disputes on DTC This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were...

ECJ - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission...

Basic knowledge of European Tax Law Whether student, international tax specialist or european law specialist: ”Introduction to European Tax Law on Direct Taxation” is a concise guide to gain basic knowledge of European tax law. This fifth edition has enhanced the analysis of the...

Dependent Agents as Permanent Establishments The article on business profits may be the most relevant one in tax treaties. If patterned after the OECD Model Tax Convention, this article allocates the exclusive taxing right over the profits of an enterprise to the residence country, unless the...

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to...

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the...

Transfer pricing treatment of intangibles: Issues und developments In recent decades, intangibles have become one of the most relevant success factors for Multinational Enterprises (MNEs). Along with the increasing importance of intangibles for economies, their tax treatment has also been under...

International Marketing Compact offers a new perspective in teaching international marketing. The authors address issues in a novel way by bringing in cases from advanced and emerging markets. In this connection they also discuss technological requirements of the 21st century and how these developments...

In the far-flung future, humanity has escaped earth's decaying state and fled to the stars via quasarships. One such ship had reached a planet called Nesotauri which could support human life and the humans settled in a ghost town named Kyvariz. One cook at a local restaurant in Kyvariz named...

Planet Chromatica as a fusion of technology and magic. Numerous cities have flying cars while also having a noticable population of dragons in them. There's one such dragon named Distira who's the guardian of New Barquisimeto City and was benevolent to that area. There was one rival to her and it...

In the Kaqquru Firmament, there are various kingdoms around with some high-tech environments. However, there are lesser villages that were under constant threat from the encroaching reign of Emperor Ewald Laeken II and his rampant colonization. One target was the village of Charani. Two of it's citizens...

So many universes exist out there and there's an organization to deal with so many dimensions. It's the United Omniversal Alliance. They are a coalition of several universes and planets in an unknown portion of the multiverse. One agent who has his own unit is Kyriakos Teignmouth. He's from Earth...