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David Orzechowski-Zölzer

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The UN Model Tax Convention

The UN Model Tax Convention

Georg Kofler et al.

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DAC7 Rules for Digital Platforms: Comparing EU Member States’ Implementation

DAC7 Rules for Digital Platforms: Comparing EU Member States’ Implementation

Juan Manuel Vázquez and Felix Desmyttere

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Customary International Law and Tax Jurisdiction

Customary International Law and Tax Jurisdiction

Céline Braumann

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Fiscal State Aid Schemes

Fiscal State Aid Schemes

Sophia Piotrowski

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Reconsidering Formulary Apportionment in the Post-BEPS Era

Reconsidering Formulary Apportionment in the Post-BEPS Era

Jie Wang

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Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law

Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law

Savvas Kostikidis

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The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention

The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention

David Orzechowski-Zölzer

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