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Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation
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Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation (2024)Public International Law and Tax Law: A F…The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties (2023)The Principle of Legality of …The Legitimacy Of The Oecd’S Work On Pillar Two: An Analysis Of The Overconfidence In A ‘Devilish Logic (2023)The Legitimacy Of The Oecd’S …Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income (2022)Fairness in International Tax…Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) (2021)Tax Challenges Arising from D…Justice in International Tax Law (2019)Justice in International Tax …The Principle of Nexus or Genuine Link as a Keystone of International Income Tax Law: A Reappraisal (2018)The Principle of Nexus or Gen…Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy (2015)Withholding Taxes in the Serv…Rethinking Jurisdiction in International Law (2014)Rethinking Jurisdiction in In…Democracy and Transparency (2011)Democracy and TransparencyRethinking Treaty Shopping: Lessons for the European Union (2010)Rethinking Treaty Shopping: L…Exclusive source or residence-based taxation - is a new and simpler world tax order possible? (2007)Exclusive source or residence…Questioning Sovereignty (1999)Questioning SovereigntyHarmful Tax Competition (1998)Harmful Tax CompetitionEncyclopedia of public international law (1992)Encyclopedia of public intern…Worldwide vs. source taxation of income A review and re-evaluation of arguments (1988)Worldwide vs. source taxation…Worldwide vs. source taxation of income A review and re-evaluation of arguments (Part III) (1988)Worldwide vs. source taxation…Polyarchy: Participation and Opposition. (1972)Reliability and Validity Assessment (1979)Capitalism, Socialism and Democracy (1997)Which Elections Can Be Lost? (2011)The Political Origins of Transparency (2014)Making Transparency Transparent: The Evolution of Observation in Management Theory (2017)Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Double Taxation and the League of Nations (2018)The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime? (2019)Why are some international agreements informal? (1991)War and the Law of Nations (2005)The Politics of Dispute Settlement Design: Explaining Legalism in Regional Trade Pacts (2000) (2007)INTERNET CASES IN EU PRIVATE INTERNATIONAL LAW—DEVELOPING A COHERENT APPROACH (2017)Justification and Excuse in International Law (2018)The Authority of Universal Jurisdiction (2018)Reconsidering the Taxation of Foreign Income (2009)The Case Against Foreign Tax Credits (2011)Multinational Firm Theory and International Tax Law: Seeking Coherence (2016)Chapter 11: Some Thoughts on Jurisdiction and Nexus (2020)Globalization, Tax Competition, and the Welfare State (2002)What problems and opportunities are created by tax havens? (2008)Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report (2015)ICT and International Corporate Taxation: Tax Attributes and Scope of Taxation (2003)Residual Profit Allocation by Income (2019)A Potential Legal Rationale for Taxing Rights of Market Jurisdictions (2021)Europe as Empire (2006)The Creation of States in International Law (2007)Digital sovereignty (2020)OECD Development Pathways (2013)Pareto-improving minimum corporate taxation (2023)Western Balkans Competitiveness Outlook 2024: Regional Profile (2024)
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References

  • 1999Questioning Sovereignty1,048 cited
  • 2011Democracy and Transparency459 cited
  • 1998Harmful Tax Competition288 cited
  • 1992Encyclopedia of public international law253 cited
  • 2014Rethinking Jurisdiction in International Law134 cited
  • 2021Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two)90 cited
  • 1988Worldwide vs. source taxation of income A review and re-evaluation of arguments89 cited
  • 1988Worldwide vs. source taxation of income A review and re-evaluation of arguments (Part III)52 cited
  • 2022Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income47 cited
  • 2018The Principle of Nexus or Genuine Link as a Keystone of International Income Tax Law: A Reappraisal44 cited
  • 2010Rethinking Treaty Shopping: Lessons for the European Union38 cited
  • 2015Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy30 cited
  • 2019Justice in International Tax Law22 cited
  • 2023The Legitimacy Of The Oecd’S Work On Pillar Two: An Analysis Of The Overconfidence In A ‘Devilish Logic18 cited
  • 2023The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties

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  • 2007Exclusive source or residence-based taxation - is a new and simpler world tax order possible?16 cited
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