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Aspectos tributarios de las plataformas digitales en Colombia: actualidad y retos
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Aspectos tributarios de las plataformas digitales en Colombia: actualidad y retos (2017)Aspectos tributarios de las plataformas d…Permanent Establishment: Erosion of a Tax Treaty Principle (2020)Permanent Establishment: Eros…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…Principles of International Taxation (2014)Principles of International T…Introduction to the Law of Double Taxation Conventions 2nd edition (2013)Introduction to the Law of Do…Tax Competition, Tax Arbitrage, and the International Tax Regime (2007)Tax Competition, Tax Arbitrag…Fundamentals of International Tax Planning (2007)Fundamentals of International…Foundations of international income taxation (2003)Foundations of international …E-Commerce and Source-Based Income Taxation (2003)E-Commerce and Source-Based I…Electronic Commerce and International Taxation (2001)Electronic Commerce and Inter…Erosion of the Concept of Permanent Establishment: Electronic Commerce (2000)Erosion of the Concept of Per…Electronic Commerce and International Taxation. (1999)Electronic Commerce and Inter…Basic problems in international fiscal law (1979)Basic problems in internation…International tax primerInternational tax primerTaxation in an integrating world (1994)Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State (2000)The Caribbean Confronts the OECD: Tax Competition and Diplomacy (2009)Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies (2017)Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy (2017)The Structure of International Taxation: A Proposal for Simplification (2021)The Economics of Institutions and the Sources of Growth (1986)Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value (2008)BEPS, tax sovereignty and global justice (2016)Taxing the Digital Economy (2021)Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes (2000)Fundamental Reform of Corporate Income Tax (2007)Settling and Unsettling the Transnational Legal Order of International Taxation (2015)Impact of Tax Administration on Government Revenue in a Developing Economy - A Case Study of Nigeria (2012)Facilitating linkage of climate policies through the Paris outcome (2015)Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units (2018)REFORMING THE PERMANENT ESTABLISHMENT PRINCIPLE THROUGH A QUANTITATIVE ECONOMIC PRESENCE TEST (2003)Decline of Controlled Foreign Company Rules and Rise of Intellectual Property Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe (2017)Adapting Current International Taxation to New Business Models: Two Proposals for the European Union (2017)Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? (2018)Residual Profit Allocation by Income (2019)The Effects of Double Tax Treaties for Developing Countries. A Case Study of Austria's Double Tax Treaty Network (2016)The United Kingdom’s Diverted Profits Tax and Tax Treaties: An Evaluation (2016)The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime? (2019)Tax aligned global supply chains (2011)Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations (2013)Revisiting postponement: The importance of cross‐functional integration to understand tax implications in global supply chains (2023)A Brief History of International Investment Agreements (2009)Do Bilateral Investment Treaties Increase Foreign Direct Investment to Developing Countries? (2009)Do BITs Really Work?: An Evaluation of Bilateral Investment Treaties and their Grand Bargain (2009)
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References

  • 2020Permanent Establishment: Erosion of a Tax Treaty Principle113 cited
  • n.d.International tax primer87 cited
  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy81 cited
  • 2007Fundamentals of International Tax Planning60 cited
  • 2013Introduction to the Law of Double Taxation Conventions 2nd edition43 cited
  • 2003E-Commerce and Source-Based Income Taxation41 cited
  • 2007Tax Competition, Tax Arbitrage, and the International Tax Regime35 cited
  • 2014Principles of International Taxation34 cited
  • 2003Foundations of international income taxation23 cited
  • 2000Erosion of the Concept of Permanent Establishment: Electronic Commerce19 cited
  • 2001Electronic Commerce and International Taxation17 cited
  • 1979Basic problems in international fiscal law15 cited
  • 1999Electronic Commerce and International Taxation.12 cited

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