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IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
Author: International Fiscal Association
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Tax Treaties and Local Taxes
Author: International Fiscal Association
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IFA: Taxation of Non-Resident Entertainers
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Imputation Systems - Objectives and Consequences
Author: International Fiscal Association
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Inheritance and wealth tax aspects of emigration and immigration of individuals
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IFA: International Taxation Of Dividends Reconsidered In Light Of Corporate Tax Integration
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IFA: The Influence of Corporate Law and Accounting Principles in Determining Taxable Income
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Advance Ruling: Practice and Legality
Author: International Fiscal Association
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Resolution of Tax Treaty Conflicts by Arbitration
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IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
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IFA: The OECD Model Convention - 1996 and Beyond
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Corporate Tax on Distributions (Equalization Tax)
Author: International Fiscal Association
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IFA: Presumptive Income Taxation
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IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
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IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
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IFA: Dividend Access Shares (Stapled Stock)
Author: International Fiscal Association
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Cahiers De Droit Fiscal International, Volume 106 (proceedings of the International Fiscal Association 2022 Berlin Congress)
Author: International Fiscal Association
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