The procedural conditions for the implementation of tax treaty obligations under domestic law
Article Abstract:
The impact of the provisions mentioned in the domestic tax treaty laws of residence and source states on the execution of tax treaty terms in these states is examined. Tax treaty law is mainly concerned with allocation of taxing rights.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Governance, tax schemes, and big business
Article Abstract:
The efforts of the European Union to ensure that large corporate entities comply with its regulatory requirements for the taxation of corporate income are described.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Improving the legitimacy of soft law in EU tax law
Article Abstract:
The methods of enhancing the validity of soft laws, during the implementation of European Union tax laws, are described.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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