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You searched for subject:(Tax treaty). Showing records 1 – 30 of 41 total matches.

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University of Sydney

1. Jogarajan, Sunita. Double Taxation and the League of Nations in the 1920s .

Degree: 2016, University of Sydney

 This thesis considers the development of the first model tax treaties by the League of Nations in the 1920s based on archival research in the… (more)

Subjects/Keywords: Tax; Treaty; 1928; League; OECD; Model

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Jogarajan, S. (2016). Double Taxation and the League of Nations in the 1920s . (Thesis). University of Sydney. Retrieved from http://hdl.handle.net/2123/15765

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Jogarajan, Sunita. “Double Taxation and the League of Nations in the 1920s .” 2016. Thesis, University of Sydney. Accessed December 09, 2019. http://hdl.handle.net/2123/15765.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Jogarajan, Sunita. “Double Taxation and the League of Nations in the 1920s .” 2016. Web. 09 Dec 2019.

Vancouver:

Jogarajan S. Double Taxation and the League of Nations in the 1920s . [Internet] [Thesis]. University of Sydney; 2016. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/2123/15765.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Jogarajan S. Double Taxation and the League of Nations in the 1920s . [Thesis]. University of Sydney; 2016. Available from: http://hdl.handle.net/2123/15765

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of the Western Cape

2. Jantjies, Dumisani Joseph. Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? .

Degree: 2017, University of the Western Cape

 Over the years, the world economy has experienced growth in foreign direct investments (FDI), with the role of developing countries becoming more evident as both… (more)

Subjects/Keywords: Bilateral Investment Treaty; Double Taxation Treaty; International Investment Agreement; Foreign Direct Investment; Developing countries; Developed countries; United Nations Model Tax Convention

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APA (6th Edition):

Jantjies, D. J. (2017). Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? . (Thesis). University of the Western Cape. Retrieved from http://hdl.handle.net/11394/5680

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Jantjies, Dumisani Joseph. “Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? .” 2017. Thesis, University of the Western Cape. Accessed December 09, 2019. http://hdl.handle.net/11394/5680.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Jantjies, Dumisani Joseph. “Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? .” 2017. Web. 09 Dec 2019.

Vancouver:

Jantjies DJ. Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? . [Internet] [Thesis]. University of the Western Cape; 2017. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/11394/5680.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Jantjies DJ. Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries? . [Thesis]. University of the Western Cape; 2017. Available from: http://hdl.handle.net/11394/5680

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Xu, Chen. Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator.

Degree: Docteur es, Droit privé et sciences criminelles, 2018, Bourgogne Franche-Comté

Les deux disciplines juridiques, l'arbitrage et la fiscalité, sont traditionnellement considérées comme distinctes, et s'excluent l'une et l'autre.D’un côté, la souveraineté fiscale est primordiale pour… (more)

Subjects/Keywords: Arbitrabilité du litige fiscal; Protection des contribuables; Convention fiscal; Traité d'investissement; Arbitrability of tax dispute; Protection of taxpayers; Tax treaty; Investment treaty; 346

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APA (6th Edition):

Xu, C. (2018). Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator. (Doctoral Dissertation). Bourgogne Franche-Comté. Retrieved from http://www.theses.fr/2018UBFCF005

Chicago Manual of Style (16th Edition):

Xu, Chen. “Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator.” 2018. Doctoral Dissertation, Bourgogne Franche-Comté. Accessed December 09, 2019. http://www.theses.fr/2018UBFCF005.

MLA Handbook (7th Edition):

Xu, Chen. “Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator.” 2018. Web. 09 Dec 2019.

Vancouver:

Xu C. Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator. [Internet] [Doctoral dissertation]. Bourgogne Franche-Comté; 2018. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2018UBFCF005.

Council of Science Editors:

Xu C. Les contentieux fiscaux devant l'arbitre : Tax disputes before arbitrator. [Doctoral Dissertation]. Bourgogne Franche-Comté; 2018. Available from: http://www.theses.fr/2018UBFCF005


Leiden University

4. Sepúlveda Ramirez, J.F. Residence in tax treaties.

Degree: 2016, Leiden University

 The present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting… (more)

Subjects/Keywords: Residence; Treaty abuse; Treaty access; Tax benefits; Residence; Treaty abuse; Treaty access; Tax benefits

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APA (6th Edition):

Sepúlveda Ramirez, J. F. (2016). Residence in tax treaties. (Doctoral Dissertation). Leiden University. Retrieved from http://hdl.handle.net/1887/44535

Chicago Manual of Style (16th Edition):

Sepúlveda Ramirez, J F. “Residence in tax treaties.” 2016. Doctoral Dissertation, Leiden University. Accessed December 09, 2019. http://hdl.handle.net/1887/44535.

MLA Handbook (7th Edition):

Sepúlveda Ramirez, J F. “Residence in tax treaties.” 2016. Web. 09 Dec 2019.

Vancouver:

Sepúlveda Ramirez JF. Residence in tax treaties. [Internet] [Doctoral dissertation]. Leiden University; 2016. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/1887/44535.

Council of Science Editors:

Sepúlveda Ramirez JF. Residence in tax treaties. [Doctoral Dissertation]. Leiden University; 2016. Available from: http://hdl.handle.net/1887/44535


Pontifícia Universidade Católica de São Paulo

5. Rodrigo Dalcin Rodrigues. Acoplamento do direito internacional tributário ao direito interno.

Degree: 2007, Pontifícia Universidade Católica de São Paulo

This paper aims at analysing the relationship through which is established a liaison of the international tax law (in means of treaties) with the Brazilian… (more)

Subjects/Keywords: direito; DIREITO; law; international tax treaty; Direito tributario internacional; correlation; tratado internacional tributário; relação

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APA (6th Edition):

Rodrigues, R. D. (2007). Acoplamento do direito internacional tributário ao direito interno. (Thesis). Pontifícia Universidade Católica de São Paulo. Retrieved from http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=4938

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Rodrigues, Rodrigo Dalcin. “Acoplamento do direito internacional tributário ao direito interno.” 2007. Thesis, Pontifícia Universidade Católica de São Paulo. Accessed December 09, 2019. http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=4938.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Rodrigues, Rodrigo Dalcin. “Acoplamento do direito internacional tributário ao direito interno.” 2007. Web. 09 Dec 2019.

Vancouver:

Rodrigues RD. Acoplamento do direito internacional tributário ao direito interno. [Internet] [Thesis]. Pontifícia Universidade Católica de São Paulo; 2007. [cited 2019 Dec 09]. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=4938.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rodrigues RD. Acoplamento do direito internacional tributário ao direito interno. [Thesis]. Pontifícia Universidade Católica de São Paulo; 2007. Available from: http://www.sapientia.pucsp.br//tde_busca/arquivo.php?codArquivo=4938

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

6. Gildemeister, Arno. L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law.

Degree: Docteur es, Droit, 2011, Université Paris-Est

L'arbitrage des litiges fiscaux entre particuliers et Etats semblait, récemment encore, ne pas aller de soi. Ces dernières années ont cependant vu naître une jurisprudence… (more)

Subjects/Keywords: Arbitrabilité du droit fiscal; Stabilisation fiscale; Abus de droit; Discrimination fiscale; Expropriation fiscale; Fiscalité confiscatoire; Tax arbitration; Tax stabilisation; Abuse of rights; Tax discrimination; Tax treaty arbitration; Confiscatory taxation

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APA (6th Edition):

Gildemeister, A. (2011). L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law. (Doctoral Dissertation). Université Paris-Est. Retrieved from http://www.theses.fr/2011PEST0056

Chicago Manual of Style (16th Edition):

Gildemeister, Arno. “L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law.” 2011. Doctoral Dissertation, Université Paris-Est. Accessed December 09, 2019. http://www.theses.fr/2011PEST0056.

MLA Handbook (7th Edition):

Gildemeister, Arno. “L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law.” 2011. Web. 09 Dec 2019.

Vancouver:

Gildemeister A. L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law. [Internet] [Doctoral dissertation]. Université Paris-Est; 2011. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2011PEST0056.

Council of Science Editors:

Gildemeister A. L’arbitrage des différends fiscaux en droit international des investissements. : Arbitration of tax disputes in international investment law. [Doctoral Dissertation]. Université Paris-Est; 2011. Available from: http://www.theses.fr/2011PEST0056

7. Bosman, R.A. Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention.

Degree: 2015, Kluwer Law International

Subjects/Keywords: international taxation; other income; tax treaties; tax treaty interpretation

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APA (6th Edition):

Bosman, R. A. (2015). Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention. (Doctoral Dissertation). Kluwer Law International. Retrieved from https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; b7be356c-be40-44ee-b657-18379ee8bf5f ; 1871.1/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:isbn:9789041166104 ; urn:isbn:9041166106 ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f

Chicago Manual of Style (16th Edition):

Bosman, R A. “Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention.” 2015. Doctoral Dissertation, Kluwer Law International. Accessed December 09, 2019. https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; b7be356c-be40-44ee-b657-18379ee8bf5f ; 1871.1/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:isbn:9789041166104 ; urn:isbn:9041166106 ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f.

MLA Handbook (7th Edition):

Bosman, R A. “Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention.” 2015. Web. 09 Dec 2019.

Vancouver:

Bosman RA. Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention. [Internet] [Doctoral dissertation]. Kluwer Law International; 2015. [cited 2019 Dec 09]. Available from: https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; b7be356c-be40-44ee-b657-18379ee8bf5f ; 1871.1/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:isbn:9789041166104 ; urn:isbn:9041166106 ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f.

Council of Science Editors:

Bosman RA. Other Income under Tax Treaties: An Analysis of Article 21 of the OECD Model Convention. [Doctoral Dissertation]. Kluwer Law International; 2015. Available from: https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; b7be356c-be40-44ee-b657-18379ee8bf5f ; 1871.1/b7be356c-be40-44ee-b657-18379ee8bf5f ; urn:isbn:9789041166104 ; urn:isbn:9041166106 ; urn:nbn:nl:ui:31-b7be356c-be40-44ee-b657-18379ee8bf5f ; https://research.vu.nl/en/publications/b7be356c-be40-44ee-b657-18379ee8bf5f

8. Drekonja, Danijela. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.

Degree: 2016, Univerza v Mariboru

Treaty shopping je oblika izogibanja davkom, ki se uporablja za zmanjševanje davčne osnove in prenašanje dobičkov pri čezmejnih transakcijah. Je praksa, ko mednarodne korporacije z… (more)

Subjects/Keywords: treaty shopping; prehodna družba; (ne)primerna uporaba sporazumov o izogibanju dvojnega obdavčevanja; zloraba sporazumov o izogibanju dvojnega obdavčevanja; izogibanje davkom; treaty shopping; conduit company; (im)proper use of tax treatis; treaty abuse; tax avoidance

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APA (6th Edition):

Drekonja, D. (2016). Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=

Chicago Manual of Style (16th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Masters Thesis, Univerza v Mariboru. Accessed December 09, 2019. https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

MLA Handbook (7th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Web. 09 Dec 2019.

Vancouver:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Dec 09]. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

Council of Science Editors:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=


Uppsala University

9. Galle-From, Alex. Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates.

Degree: Law, 2019, Uppsala University

Subjects/Keywords: Law; Tax; International Tax; International; Estate Tax; Inheritance Tax; Gift Tax; United States; OECD; Tax Treaty; Law; Juridik

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APA (6th Edition):

Galle-From, A. (2019). Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Galle-From, Alex. “Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates.” 2019. Thesis, Uppsala University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Galle-From, Alex. “Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates.” 2019. Web. 09 Dec 2019.

Vancouver:

Galle-From A. Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates. [Internet] [Thesis]. Uppsala University; 2019. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Galle-From A. Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates. [Thesis]. Uppsala University; 2019. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

10. Jung, Youjin. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.

Degree: Docteur es, Droit international, 2017, Paris 2

L’Asie est une des principales destinations, en termes de volume, des investissements mondiaux. Or, l’existence d’une sécurité tant juridique que fiscale est un paramètre majeur… (more)

Subjects/Keywords: Société-relais; Convention fiscale; Cession indirecte; Fonds d'investissement; Plus-values de cession; Spéculation; Chalandage de conventions fiscales; Droit fiscal chinois; Droit fiscal coréen; Droit fiscal indien; Etat de la source; Anti-avoidance rule; Indirect transfer of shares; Conduit company; Tax treaty; Treaty shopping; Domestic law; Chinese tax law; Indian tax law; Korean tax law; Capital gains tax; Source state

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APA (6th Edition):

Jung, Y. (2017). L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2017PA020029

Chicago Manual of Style (16th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Doctoral Dissertation, Paris 2. Accessed December 09, 2019. http://www.theses.fr/2017PA020029.

MLA Handbook (7th Edition):

Jung, Youjin. “L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples.” 2017. Web. 09 Dec 2019.

Vancouver:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Internet] [Doctoral dissertation]. Paris 2; 2017. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2017PA020029.

Council of Science Editors:

Jung Y. L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde : Taxation of capital gains on the direct and indirect transfer of shares in source states : Chinese, Indian and South Korean examples. [Doctoral Dissertation]. Paris 2; 2017. Available from: http://www.theses.fr/2017PA020029

11. Mirshawka, Valéria Zimpeck. Preços de transferência: diferentes visões.

Degree: Mestrado, Direito Econômico e Financeiro, 2012, University of São Paulo

O presente estudo tem por objetivo avaliar o regime brasileiro de controle dos preços de transferência sob o enfoque das diferentes visões que o tema… (more)

Subjects/Keywords: Arms length; Customs valuation; Direito tributário; Double tax treaty; Fixed margins; Transfer pricing; Tratados internacionais; Tributação

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APA (6th Edition):

Mirshawka, V. Z. (2012). Preços de transferência: diferentes visões. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/2/2133/tde-22042013-093407/ ;

Chicago Manual of Style (16th Edition):

Mirshawka, Valéria Zimpeck. “Preços de transferência: diferentes visões.” 2012. Masters Thesis, University of São Paulo. Accessed December 09, 2019. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-22042013-093407/ ;.

MLA Handbook (7th Edition):

Mirshawka, Valéria Zimpeck. “Preços de transferência: diferentes visões.” 2012. Web. 09 Dec 2019.

Vancouver:

Mirshawka VZ. Preços de transferência: diferentes visões. [Internet] [Masters thesis]. University of São Paulo; 2012. [cited 2019 Dec 09]. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-22042013-093407/ ;.

Council of Science Editors:

Mirshawka VZ. Preços de transferência: diferentes visões. [Masters Thesis]. University of São Paulo; 2012. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-22042013-093407/ ;


Jönköping University

12. Ammar, Sarah. Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt.

Degree: Commercial Law, 2012, Jönköping University

  En metod för att angripa skatteflykt är genom tillämpning av skatteflyktsklausulen som stadgas i 2 § lagen mot skatteflykt. Skatteflyktsklausulen har kritiserats för bristen… (more)

Subjects/Keywords: Skatteflyktsklausulen; legalitetsprincipen; skatteavtal; tax treaty override; skatteavtalet mellan Sverige och Peru; Law and Society; Juridik och samhälle

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APA (6th Edition):

Ammar, S. (2012). Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-20487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ammar, Sarah. “Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt.” 2012. Thesis, Jönköping University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-20487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ammar, Sarah. “Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt.” 2012. Web. 09 Dec 2019.

Vancouver:

Ammar S. Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt. [Internet] [Thesis]. Jönköping University; 2012. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-20487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ammar S. Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt : Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt. [Thesis]. Jönköping University; 2012. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-20487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Brno University of Technology

13. Ištvánková, Šárka. Mezinárodní zdanění příjmů divadelních umělců .

Degree: 2017, Brno University of Technology

 Tato diplomová práce se zabývá mezinárodním zdaněním příjmů divadelních umělců. Jejím cílem je vytvořit metodický návod pro zdanění příjmů daňových nerezidentů České republiky. Ten je… (more)

Subjects/Keywords: Mezinárodní zdanění příjmů; veřejně vystupující umělci; daň z příjmů; srážková daň; rezident; nerezident; smlouva o zamezení dvojímu zdanění.; International taxation of incomes; performing artists in public; income tax; withholding tax; tax resident; tax non-resident; double tax treaty.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Ištvánková, . (2017). Mezinárodní zdanění příjmů divadelních umělců . (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/65757

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ištvánková, Šárka. “Mezinárodní zdanění příjmů divadelních umělců .” 2017. Thesis, Brno University of Technology. Accessed December 09, 2019. http://hdl.handle.net/11012/65757.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ištvánková, Šárka. “Mezinárodní zdanění příjmů divadelních umělců .” 2017. Web. 09 Dec 2019.

Vancouver:

Ištvánková . Mezinárodní zdanění příjmů divadelních umělců . [Internet] [Thesis]. Brno University of Technology; 2017. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/11012/65757.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ištvánková . Mezinárodní zdanění příjmů divadelních umělců . [Thesis]. Brno University of Technology; 2017. Available from: http://hdl.handle.net/11012/65757

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Brno University of Technology

14. Segéňová, Daniela. Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska .

Degree: 2015, Brno University of Technology

 Tato diplomová práce je zaměřena na mezinárodní zdaňování příjmů fyzických osob v České republice a Irsku. Práce obsahuje vysvětlení postupu zdaňování daňového rezidenta České republiky,… (more)

Subjects/Keywords: daňový rezident; daňový nerezident; daň z příjmu fyzických osob; mezinárodní smlouva o zamezení dvojího zdanění; daň; dvojí zdanění; Irsko; Česká republika; zdaňování; tax resident; tax non-resident; personal income tax; double tax treaty; tax; double taxation; Ireland; Czech Republic; taxation

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APA (6th Edition):

Segéňová, D. (2015). Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska . (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/39224

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Segéňová, Daniela. “Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska .” 2015. Thesis, Brno University of Technology. Accessed December 09, 2019. http://hdl.handle.net/11012/39224.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Segéňová, Daniela. “Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska .” 2015. Web. 09 Dec 2019.

Vancouver:

Segéňová D. Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska . [Internet] [Thesis]. Brno University of Technology; 2015. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/11012/39224.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Segéňová D. Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska . [Thesis]. Brno University of Technology; 2015. Available from: http://hdl.handle.net/11012/39224

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. Thörnlöf, Jimmy. Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61.

Degree: Commercial Law, 2009, Jönköping UniversityJönköping University

  Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion,… (more)

Subjects/Keywords: RÅ 2008 not. 61; RÅ 2008 ref. 24; dubbelbeskattningsavtalsrätt; skatteavtalsrätt; skatteavtal; dubbelbeskattning; regelkonkurrens; CFC-lagstiftning; tax treaty override; judicial tax treaty override; lex posterior; lex specialis.; Law (excluding Law and Society); Juridik (exklusive juridik och samhälle)

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APA (6th Edition):

Thörnlöf, J. (2009). Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61. (Thesis). Jönköping UniversityJönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Thörnlöf, Jimmy. “Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61.” 2009. Thesis, Jönköping UniversityJönköping University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Thörnlöf, Jimmy. “Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61.” 2009. Web. 09 Dec 2019.

Vancouver:

Thörnlöf J. Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61. [Internet] [Thesis]. Jönköping UniversityJönköping University; 2009. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Thörnlöf J. Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61. [Thesis]. Jönköping UniversityJönköping University; 2009. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Jönköping University

16. Andersson, Sara. CFC rules and double tax treaties : The OECD an UN model tax conventions.

Degree: Jönköping International Business School, 2006, Jönköping University

Subjects/Keywords: OECD Model Tax Treaty; UN Model Tax Treaty; CFC rules; Law and Society; Juridik och samhälle

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APA (6th Edition):

Andersson, S. (2006). CFC rules and double tax treaties : The OECD an UN model tax conventions. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Andersson, Sara. “CFC rules and double tax treaties : The OECD an UN model tax conventions.” 2006. Thesis, Jönköping University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Andersson, Sara. “CFC rules and double tax treaties : The OECD an UN model tax conventions.” 2006. Web. 09 Dec 2019.

Vancouver:

Andersson S. CFC rules and double tax treaties : The OECD an UN model tax conventions. [Internet] [Thesis]. Jönköping University; 2006. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Andersson S. CFC rules and double tax treaties : The OECD an UN model tax conventions. [Thesis]. Jönköping University; 2006. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Vienna

17. Rehak, Tomas. Vorteile des slowakischen Steuersystems für österreichische Unternehmen.

Degree: 2007, University of Vienna

 Die am 1.1.2004 in Kraft getretene „Flat-Tax-Steuerreform“ hat die Slowakei aus steuerlicher Sicht an die Spitze der beliebtesten Zielstaaten für Auslandsinvestitionen katapultiert. Aus diesem Anlass… (more)

Subjects/Keywords: 86.73 Steuerrecht; Internationales Steuerrecht / DBA-Slowakei / Slowakei / Steuerreform / Flat Tax; international tax law / international tax treaty Austria-Slovakia / Slovakia / flat tax

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APA (6th Edition):

Rehak, T. (2007). Vorteile des slowakischen Steuersystems für österreichische Unternehmen. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/131/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Rehak, Tomas. “Vorteile des slowakischen Steuersystems für österreichische Unternehmen.” 2007. Thesis, University of Vienna. Accessed December 09, 2019. http://othes.univie.ac.at/131/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Rehak, Tomas. “Vorteile des slowakischen Steuersystems für österreichische Unternehmen.” 2007. Web. 09 Dec 2019.

Vancouver:

Rehak T. Vorteile des slowakischen Steuersystems für österreichische Unternehmen. [Internet] [Thesis]. University of Vienna; 2007. [cited 2019 Dec 09]. Available from: http://othes.univie.ac.at/131/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rehak T. Vorteile des slowakischen Steuersystems für österreichische Unternehmen. [Thesis]. University of Vienna; 2007. Available from: http://othes.univie.ac.at/131/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


North-West University

18. Singh, Krishenduth Phagoo. An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh .

Degree: 2014, North-West University

 Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting… (more)

Subjects/Keywords: Anti-avoidance tax legislation; Controlled foreign companies; Foreign business establishment; Katz Commission; Mobile foreign income; Model tax treaty; Place of effective management; Resident / non-resident taxpayer; Residence-based tax assessment;

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APA (6th Edition):

Singh, K. P. (2014). An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/13433

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Singh, Krishenduth Phagoo. “An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh .” 2014. Thesis, North-West University. Accessed December 09, 2019. http://hdl.handle.net/10394/13433.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Singh, Krishenduth Phagoo. “An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh .” 2014. Web. 09 Dec 2019.

Vancouver:

Singh KP. An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh . [Internet] [Thesis]. North-West University; 2014. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10394/13433.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Singh KP. An international comparative study of South African controlled foreign company legislation / Krishenduth Phagoo Singh . [Thesis]. North-West University; 2014. Available from: http://hdl.handle.net/10394/13433

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

19. Sitar, Mira. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.

Degree: 2016, Univerza v Mariboru

 Mednarodna mobilnost delavcev povzroča veliko težav v smislu davčne obravnave njihovih dohodkov. Za namen obdavčitve je treba proučiti vsebine dogovorov med delavci in delodajalci, na… (more)

Subjects/Keywords: mednarodno obdavčenje; načelo obdavčitve po viru dohodka; dohodnina; vir dohodka; dohodek iz zaposlitve; čezmejni delavci; izogibanje dvojnega obdavčevanja; pogodba o izogibanju dvojnega obdavčevanja; Komentar Vzorčne konvencije OECD; Vzorčna konvencija OECD; international taxation; source of income principle; personal income tax; source of income; employment income; international workers; avoidance from double taxation; double tax treaty; OECD Model tax treaty; OECD Commentary on Model tax treaty; info:eu-repo/classification/udc/336.22(043.3)

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APA (6th Edition):

Sitar, M. (2016). OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl

Chicago Manual of Style (16th Edition):

Sitar, Mira. “OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.” 2016. Masters Thesis, Univerza v Mariboru. Accessed December 09, 2019. https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl.

MLA Handbook (7th Edition):

Sitar, Mira. “OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.” 2016. Web. 09 Dec 2019.

Vancouver:

Sitar M. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Dec 09]. Available from: https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl.

Council of Science Editors:

Sitar M. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl


Brno University of Technology

20. Skládaná, Simona. Daňové ztráty z hazardního průmyslu v ČR .

Degree: 2018, Brno University of Technology

 Tato diplomová práce je zaměřená na problematiku daňových rájů v oblasti hazardního průmyslu, mezinárodní daňové plánování a tím spojené daňové úniky. V teoretické části jsou… (more)

Subjects/Keywords: Daňové ráje; mezinárodní daňové plánování; offshore; onshore; zamezení dvojího zdanění; daňová optimalizace; hazardní průmysl; loterijní zákon.; Tax havens; international tax planning; offshore; onshore; double taxation treaty; tax evasion; gambling industry; gaming code.

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APA (6th Edition):

Skládaná, S. (2018). Daňové ztráty z hazardního průmyslu v ČR . (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/84058

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Skládaná, Simona. “Daňové ztráty z hazardního průmyslu v ČR .” 2018. Thesis, Brno University of Technology. Accessed December 09, 2019. http://hdl.handle.net/11012/84058.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Skládaná, Simona. “Daňové ztráty z hazardního průmyslu v ČR .” 2018. Web. 09 Dec 2019.

Vancouver:

Skládaná S. Daňové ztráty z hazardního průmyslu v ČR . [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/11012/84058.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Skládaná S. Daňové ztráty z hazardního průmyslu v ČR . [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/84058

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Universidad de Salamanca

21. Lozano Rodríguez, Eleonora. En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos .

Degree: 2008, Universidad de Salamanca

 La tesis doctoral propone la adopción de una cláusula que contemple el arbitraje tributario internacional, como mecanismo complementario al procedimiento amistoso, en los convenios de… (more)

Subjects/Keywords: Derecho tributario; Arbitraje tributario internacional; Convenios de doble imposición; Países latinoamericanos; Tax law; International tax arbitration; Tax treaty; Latin America

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APA (6th Edition):

Lozano Rodríguez, E. (2008). En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos . (Thesis). Universidad de Salamanca. Retrieved from http://hdl.handle.net/10366/18284

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lozano Rodríguez, Eleonora. “En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos .” 2008. Thesis, Universidad de Salamanca. Accessed December 09, 2019. http://hdl.handle.net/10366/18284.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lozano Rodríguez, Eleonora. “En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos .” 2008. Web. 09 Dec 2019.

Vancouver:

Lozano Rodríguez E. En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos . [Internet] [Thesis]. Universidad de Salamanca; 2008. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10366/18284.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lozano Rodríguez E. En defensa del arbitraje internacional en materia tributaria: una propuesta para los países latinoamericanos . [Thesis]. Universidad de Salamanca; 2008. Available from: http://hdl.handle.net/10366/18284

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Manitoba

22. Tait, Myra J. Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation.

Degree: Law, 2017, University of Manitoba

 Canadian courts, despite recognition in the Canadian Constitution, 1982 that treaties are to govern the Crown-Aboriginal relationship, continue to develop principles of interpretation that narrow… (more)

Subjects/Keywords: Indian Act section 87; Economic development; Tax exemption; Numbered Treaties; Treaty interpretation; Urban reserves; Native Leasing Services; Kapyong; Historic and purposive; Waitangi Tribunal

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APA (6th Edition):

Tait, M. J. (2017). Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation. (Masters Thesis). University of Manitoba. Retrieved from http://hdl.handle.net/1993/32202

Chicago Manual of Style (16th Edition):

Tait, Myra J. “Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation.” 2017. Masters Thesis, University of Manitoba. Accessed December 09, 2019. http://hdl.handle.net/1993/32202.

MLA Handbook (7th Edition):

Tait, Myra J. “Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation.” 2017. Web. 09 Dec 2019.

Vancouver:

Tait MJ. Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation. [Internet] [Masters thesis]. University of Manitoba; 2017. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/1993/32202.

Council of Science Editors:

Tait MJ. Examining the provisions of section 87 of the Indian Act as a means to promote economic participation and treaty implementation. [Masters Thesis]. University of Manitoba; 2017. Available from: http://hdl.handle.net/1993/32202

23. Pujols Soler, Juan Manuel. Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición.

Degree: Departament d'Economia i Organització d'Empreses, 2015, Universitat Internacional de Catalunya

 El objeto de esta tesis es la valoración del impuesto sobre la renta de las personas físicas en EEUU y el Convenio para evitar la… (more)

Subjects/Keywords: Sujeción por nacionalidad; Impuesto salida; Tax treaty overrides; Convenio doble imposición España-Estados Unidos; Cláusula salvaguarda; Limitación beneficios; Tributación renta personas físicas; Fiscalidad Estados Unidos; Exit tax; Dret Financer i Tributari; 347; 341; 346

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Pujols Soler, J. M. (2015). Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición. (Thesis). Universitat Internacional de Catalunya. Retrieved from http://hdl.handle.net/10803/322076

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Pujols Soler, Juan Manuel. “Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición.” 2015. Thesis, Universitat Internacional de Catalunya. Accessed December 09, 2019. http://hdl.handle.net/10803/322076.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Pujols Soler, Juan Manuel. “Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición.” 2015. Web. 09 Dec 2019.

Vancouver:

Pujols Soler JM. Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición. [Internet] [Thesis]. Universitat Internacional de Catalunya; 2015. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10803/322076.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Pujols Soler JM. Tributación sobre la renta de las personas físicas en EEUU desde la perspectiva del Convenio para evitar la Doble Imposición. [Thesis]. Universitat Internacional de Catalunya; 2015. Available from: http://hdl.handle.net/10803/322076

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Jönköping University

24. Hoang, Quang. Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel.

Degree: Commercial Law, 2010, Jönköping University

  The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax(more)

Subjects/Keywords: e-commerce; electronic commerce; double taxation agreements; model tax convention; OECD; permanent establishment; tax treaty; dubbelbeskattningsavtalsrätt; e-handel; elektronisk handel; fast driftställe; modellavtal; OECD; skatteavtal; skatteavtalsrätt; Law (excluding Law and Society); Juridik (exklusive juridik och samhälle)

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APA (6th Edition):

Hoang, Q. (2010). Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hoang, Quang. “Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel.” 2010. Thesis, Jönköping University. Accessed December 09, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hoang, Quang. “Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel.” 2010. Web. 09 Dec 2019.

Vancouver:

Hoang Q. Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel. [Internet] [Thesis]. Jönköping University; 2010. [cited 2019 Dec 09]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hoang Q. Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel. [Thesis]. Jönköping University; 2010. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Brno University of Technology

25. Gígelová, Anna. Zdaňování fyzické osoby v Rakousku .

Degree: 2008, Brno University of Technology

 Tato práce se zabývá daňovou soustavou Rakouska a České republiky.Především zdaňováním fyzické osoby v Rakousku. Jsou zde uvedeny i některé příklady z praxe. Objasňuje zamezení… (more)

Subjects/Keywords: daň; daňová soustava; dvojí zdanění; fyzická osoba; mezinárodní smlouva; tax; tax system; double taxation; natural person; international treaty

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APA (6th Edition):

Gígelová, A. (2008). Zdaňování fyzické osoby v Rakousku . (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/6866

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gígelová, Anna. “Zdaňování fyzické osoby v Rakousku .” 2008. Thesis, Brno University of Technology. Accessed December 09, 2019. http://hdl.handle.net/11012/6866.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gígelová, Anna. “Zdaňování fyzické osoby v Rakousku .” 2008. Web. 09 Dec 2019.

Vancouver:

Gígelová A. Zdaňování fyzické osoby v Rakousku . [Internet] [Thesis]. Brno University of Technology; 2008. [cited 2019 Dec 09]. Available from: http://hdl.handle.net/11012/6866.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gígelová A. Zdaňování fyzické osoby v Rakousku . [Thesis]. Brno University of Technology; 2008. Available from: http://hdl.handle.net/11012/6866

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Nicolas, Miguel. Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union.

Degree: Docteur es, Droit - Cergy, 2013, Cergy-Pontoise

Les Etats membres de l'Union européenne, sont soumis à un certain nombre d'obligations résultant de leur adhésion à l'Union européenne. Ils sont notamment obligés de… (more)

Subjects/Keywords: Conflits de normes; Conventions fiscales; Traité sur le fonctionnement de l'Union européenne; Droit fiscal international; Droit de l'Union européenne; Conflicts of norms; Tax treaties; Treaty on the functionning of the European Union; International tax law; European union law

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Nicolas, M. (2013). Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union. (Doctoral Dissertation). Cergy-Pontoise. Retrieved from http://www.theses.fr/2013CERG0682

Chicago Manual of Style (16th Edition):

Nicolas, Miguel. “Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union.” 2013. Doctoral Dissertation, Cergy-Pontoise. Accessed December 09, 2019. http://www.theses.fr/2013CERG0682.

MLA Handbook (7th Edition):

Nicolas, Miguel. “Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union.” 2013. Web. 09 Dec 2019.

Vancouver:

Nicolas M. Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union. [Internet] [Doctoral dissertation]. Cergy-Pontoise; 2013. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2013CERG0682.

Council of Science Editors:

Nicolas M. Conflits de normes entre conventions fiscales et Traité sur le fonctionnement de l'Union européenne. : conflicts of norms between Tax treaties and the treaty on the functionning of the European Union. [Doctoral Dissertation]. Cergy-Pontoise; 2013. Available from: http://www.theses.fr/2013CERG0682

27. 大野, 太郎. 租税条約の経済学的考察.

Degree: 博士(経済学), Hitotsubashi University / 一橋大学

Subjects/Keywords: 国際課税; 国際租税競争; 租税条約; International Taxation; International Tax Competition; International Tax Treaty

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APA (6th Edition):

大野, . (n.d.). 租税条約の経済学的考察. (Thesis). Hitotsubashi University / 一橋大学. Retrieved from http://hdl.handle.net/10086/15807

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

大野, 太郎. “租税条約の経済学的考察.” Thesis, Hitotsubashi University / 一橋大学. Accessed December 09, 2019. http://hdl.handle.net/10086/15807.

Note: this citation may be lacking information needed for this citation format:
No year of publication.
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

大野, 太郎. “租税条約の経済学的考察.” Web. 09 Dec 2019.

Note: this citation may be lacking information needed for this citation format:
No year of publication.

Vancouver:

大野 . 租税条約の経済学的考察. [Internet] [Thesis]. Hitotsubashi University / 一橋大学; [cited 2019 Dec 09]. Available from: http://hdl.handle.net/10086/15807.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

Council of Science Editors:

大野 . 租税条約の経済学的考察. [Thesis]. Hitotsubashi University / 一橋大学; Available from: http://hdl.handle.net/10086/15807

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
No year of publication.

28. Jestin, Kevin. La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective.

Degree: Docteur es, Droit privé, 2017, Aix Marseille Université

Le droit fiscal international contemporain vit une époque de bouleversement profond dont les développements relatifs à l’utilisation des conventions fiscales portent l’empreinte. La recherche conduira… (more)

Subjects/Keywords: Convention fiscale; Abus; Hiérarchie des normes; Conflit des normes; Droit international; Droit fiscal; Répression; Prévention; Clause anti-Abus; Abus de droit; Standard; Substance; Raisonnable; Doctrine de la substance économique; Tax treaty; Abuse; Hierarchy of norms; Conflict of norms; International law; Tax law; Repression; Prevention; Anti-Abuse clause; Abuse of right; Substance; Reasonable; Economic substance doctrine; Substance over the form

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Jestin, K. (2017). La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective. (Doctoral Dissertation). Aix Marseille Université. Retrieved from http://www.theses.fr/2017AIXM0461

Chicago Manual of Style (16th Edition):

Jestin, Kevin. “La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective.” 2017. Doctoral Dissertation, Aix Marseille Université. Accessed December 09, 2019. http://www.theses.fr/2017AIXM0461.

MLA Handbook (7th Edition):

Jestin, Kevin. “La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective.” 2017. Web. 09 Dec 2019.

Vancouver:

Jestin K. La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective. [Internet] [Doctoral dissertation]. Aix Marseille Université 2017. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2017AIXM0461.

Council of Science Editors:

Jestin K. La notion d'abus de convention fiscale : réflexions à la lumière des droits français et américain : Tax treaty abuse : analysis from a French and American legal perspective. [Doctoral Dissertation]. Aix Marseille Université 2017. Available from: http://www.theses.fr/2017AIXM0461


Technical University of Lisbon

29. Henriques, Hugo Daniel Ferreira Leite. O conceito e a tributação do Estabelecimento Estável em Portugal.

Degree: 2013, Technical University of Lisbon

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

O presente estudo analisa o conceito de Estabelecimento Estável (EE) previsto nas Convenções para evitar a Dupla Tributação… (more)

Subjects/Keywords: Estabelecimento Estável; Convenção de Dupla Tributação; Artigo 5.º do Código do IRC; Artigo 5.º do Modelo de Convenção da OCDE; Permanent Establishment; Double Taxation Treaty; Article 5.º of the Corporate Income Tax Code; Article 5.º of the OECD Convention Model

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APA (6th Edition):

Henriques, H. D. F. L. (2013). O conceito e a tributação do Estabelecimento Estável em Portugal. (Thesis). Technical University of Lisbon. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11345

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Henriques, Hugo Daniel Ferreira Leite. “O conceito e a tributação do Estabelecimento Estável em Portugal.” 2013. Thesis, Technical University of Lisbon. Accessed December 09, 2019. http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11345.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Henriques, Hugo Daniel Ferreira Leite. “O conceito e a tributação do Estabelecimento Estável em Portugal.” 2013. Web. 09 Dec 2019.

Vancouver:

Henriques HDFL. O conceito e a tributação do Estabelecimento Estável em Portugal. [Internet] [Thesis]. Technical University of Lisbon; 2013. [cited 2019 Dec 09]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11345.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Henriques HDFL. O conceito e a tributação do Estabelecimento Estável em Portugal. [Thesis]. Technical University of Lisbon; 2013. Available from: http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/11345

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

30. Poitevin-Lavenu, François. E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization.

Degree: Docteur es, Droit privé, 2011, Paris 2

La dématérialisation des échanges commerciaux nécessite des règles fiscales claires afin de sauvegarder la souveraineté fiscale de l’État et préserver la sécurité juridique indispensable pour… (more)

Subjects/Keywords: E-commerce; Convention fiscale; Fiscalité directe; Site web; Prix de transfert; Fiscalité indirecte; Télédéclaration; Télérèglement; TVA; Droits de douane; E-fiscalité; E-commerce; Taxation; Tax treaty; Cross-border transactions; Web site; Business profits; Royalties; Transfer pricing; Electronic filing; Electronic payment

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Poitevin-Lavenu, F. (2011). E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2011PA020043

Chicago Manual of Style (16th Edition):

Poitevin-Lavenu, François. “E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization.” 2011. Doctoral Dissertation, Paris 2. Accessed December 09, 2019. http://www.theses.fr/2011PA020043.

MLA Handbook (7th Edition):

Poitevin-Lavenu, François. “E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization.” 2011. Web. 09 Dec 2019.

Vancouver:

Poitevin-Lavenu F. E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization. [Internet] [Doctoral dissertation]. Paris 2; 2011. [cited 2019 Dec 09]. Available from: http://www.theses.fr/2011PA020043.

Council of Science Editors:

Poitevin-Lavenu F. E-fiscalité : les règles fiscales à l'ère de la dématérialisation : E-taxation : tax rules of the age of dematerialization. [Doctoral Dissertation]. Paris 2; 2011. Available from: http://www.theses.fr/2011PA020043

[1] [2]

.