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Worldwide vs. source taxation of income A review and re-evaluation of arguments
0 references·4 citing·22 second hop
Worldwide vs. source taxation of income A review and re-evaluation of arguments (1988)Worldwide vs. source taxation of income A…The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime? (2019)The Single Tax Principle: Fic…Double Taxation and the League of Nations (2018)Double Taxation and the Leagu…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…International Taxation of Permanent Establishments (2011)International Taxation of Per…International Tax Coordination for a Second-Best World (Part I) (2009)Addressing the Tax Challenges of the Digital Economy (2014)Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution? (2017)Residual Profit Allocation by Income (2019)Taxing the Digital Economy (2021)The papers of Woodrow Wilson (1970)The New Sovereignty: Compliance with International Regulatory Agreements (1995)Evaluating Tax Policy for Location Decisions (2002)At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations (2020)Technocracy in the Era of Twitter. Between Intergovernmentalism and Supranational Technocratic Politics in Global Tax Governance (2020)Legal Principles and the Limits of Law (1972)Multilateralism: An Agenda for Research (1990)The state and the nation: changing norms and the rules of sovereignty in international relations (1994)GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market (2020)Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan (2020)Is There Finally an International Tax System? (2021)The Nature of the Firm (1937)Public Finance in Theory and Practice. (1974)The Firm, the Market, and the Law (1987)Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform (2019)Dijital Ekonominin Vergilendirmesinde Yaşanan Sorunlar: OECD-AB Tedbirleri ve Ulusal Çözüm Arayışları (2022)A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees (2023)
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  • 2018Double Taxation and the League of Nations88 cited
  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy71 cited
  • 2019The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?35 cited
  • 2011International Taxation of Permanent Establishments32 cited

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