Books by International Fiscal Association. Congress
Dispute resolution procedures
Dispute resolution procedures in international tax matters
Tax incentives on research and
Tax incentives on research and development (R&D)
Exchange of information and cr
Exchange of information and cross-border cooperation between tax authorities
The taxation of foreign passiv
The taxation of foreign passive income for groups of companies
Cross-border business restruct
Cross-border business restructuring
Key practical issues to elimin
Key practical issues to eliminate double taxation of business income
Death as a taxable event and i
Death as a taxable event and its international ramifications
Is there a permanent establishment?
New tendencies in tax treatmen
New tendencies in tax treatment of cross-border interest of corporations
Non-discrimination at the crossroads of international taxation
Conflicts in the attribution o
Conflicts in the attribution of income to a person
Cahiers de droit fiscal intern
Cahiers de droit fiscal international Vol. 91b 2006
Cahiers de droit fiscal intern
Cahiers de droit fiscal international Volume 91a (The Tax Consequences of Restructuring of Indebtedness(debt work outs))
Double non-taxation
Double non-taxation
Group taxation
Group taxation
Inheritance and wealth tax aspects of emigration and immigration of individuals
Form and substance in tax law
Form and substance in tax law =
The tax treatment of transfer of residence by individuals =
Cross-border effects of restructuring, including change of legal form
Tax treatment of hybrid financial instruments in cross-border transactions =
Tax treatment of hybrid financial instruments in cross-border transactions = Traitement fiscal des instruments financiers hybrides dans les opérations transfrontalières
Advance rulings =
Practical experience with the OECD transfer pricing guidelines
The OECD model convention-1997 and beyond
Taxation of expatriates
The OECD model convention, 1996 and beyond
L'imposition des revenus provenant des transferts de technologie =
The taxation of investment fun
The taxation of investment funds =
International taxation of dividends reconsidered in light of corporate tax integration
Tax aspects of derivative fina
Tax aspects of derivative financial instruments =
The taxation of employee fring
The taxation of employee fringe benefits
Corporate tax on distributions
Corporate tax on distributions (equalization tax)
Harmonization of corporate taxes in the EC
Resolution of tax treaty confl
Resolution of tax treaty conflicts by arbitration
Tax treaties and local taxes
Tax treaties and local taxes
Double taxation treaties betwe
Double taxation treaties between industrialised and developing countries
International taxation of serv
International taxation of services
Tax treaties and domestic legi
Tax treaties and domestic legislation
International tax treatment of
International tax treatment of common law trusts
Taxation and human rights
Taxation and human rights
International tax problems of
International tax problems of charities and other private institutions with similar tax treatment
Imputation systems, objectives
Imputation systems, objectives and consequences
Territorial limits of fiscal a
Territorial limits of fiscal authorities on succession and wealth taxes
The relation between the struc
The relation between the structures of fiscal systems and economic development in developing countries