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World Tax Journal

IF
论文数11
被引数
期刊论文 11
发表时间
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The Offshore Provision: Offshore Permanent Establishments in Tax Treaty Practice and the OECD Model Commentary离岸规定：税收协定实践与经合组织模型中的离岸常设机构
deleteWorld Tax Journal
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delete2026-05-01
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PREAI
deleteTorvanger, Even
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Addressing Dividend Stripping Arrangements: A Discussion of Different Policy Options应对股息剥离安排：不同政策选项的探讨
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deleteScherleitner, Moritz; Sihvonen, Jukka
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Abuse in GloBE: Legal and Policy ChallengesGloBE框架下的滥用问题：法律与政策挑战
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deleteMoramarco, Giuseppe; Beer, Benjamin
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Does the Tax Anti-Discrimination Rule Guarantee Relief from Juridical Double Taxation in the GCC? Lessons from the EU海湾合作委员会（GCC）的税法反歧视规则能否确保免除法律上的双重征税？来自欧盟的经验教训
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deleteAlsultan, Sarah Khaled
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The Uneasy Case for Windfall and Excess Profits Taxation-Part II[*]对意外之财和超额利润征税的困难案例——第二部分[*]
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deleteStevanato, Dario
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Proportionate Risk Management for Tax-Related AI Systems: Analysis and Implications under EU and US Law税收相关AI系统的比例风险管理：欧盟和美国法律下的分析与影响
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delete2026-02-01
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deleteRizzo, Amedeo; Hassan, Giorgio
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Client-Attorney Privilege: The Last Barrier to Tax Transparency?客户-律师特权：税收透明化的最后一道屏障？
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deleteRao, Siddhesh
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Democratic Control over Tax Treaties: A Comparative Constitutional Perspective民主控制税收协定：一种比较宪法视角
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deleteKallergis, Andreas
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The ALP and the Limits of the Conduct-Based Approach
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delete2025-11-01
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deleteCollier, Richard S.; Dykes, Ian F.
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Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What's the Benefit Principle Got to Do with It?
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delete2025-11-01
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deleteCai, Qiang
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Good Intentions, Flawed Design: Balancing Transparency, Fundamental Rights and EU Principles in the EU Public CbC Reporting Directive
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delete2025-11-01
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PREAI
deleteDafnomilis, Vassilis
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