Suchergebnisse
Filter
560 Ergebnisse
Sortierung:
SSRN
SSRN
Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union
In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 4 ; 20 p.
SSRN
Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy
In: Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
SSRN
The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy : An Assessment - Original Comments Submitted for the OECD Public Consultation of 13.02.2019
In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 3 p.
SSRN
The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy : An Assessment
In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 44 p.
SSRN
The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment
In: International Tax Studies, 2-2019
SSRN
Addressing the Tax Challenges of the Digitalization of the Economy: A Possible Answer in the Proper Application of the Transfer Pricing Rules?
In: Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 19 p.; DOI: https://doi.org/10.59403/1gh0kxn
SSRN
Tax treaties with developing countries and the allocation of taxing rights
In: European journal of law and economics, Band 42, Heft 3, S. 383-404
ISSN: 1572-9990
Tax Treaties and the Allocation of Taxing Rights With Developing Countries
In: WU International Taxation Research Paper Series No. 2012-08
SSRN
Working paper
Corporate Income Taxation in Europe: The Common Consolidated Corporate Tax Base (CCTB) and Third Countries
This topical book is the first publication that focuses on the impact of the CCCTB project on relations between the European Union and third countries. Although the CCCTB system will only be applicable within the European Union, it will also have wide-ranging impacts for non-resident companies. The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in Member States. It incorporates the perspectives of leading scholars from all over Europe as well as from third countrie
Application of Climate Based Daylight Modelling to the Refurbishment of a School Building in Sicily
This paper aims at promoting the use of Climate Based Daylight Modelling (CBDM) and related state-of-the-art metrics by discussing a range of design options to improve daylight fruition in rooms with different orientation, shape, function, and furniture of an elementary school that is located in the Mediterranean climate of Agira (Italy). The local climatic conditions, with clear skies for most of the year, require the integration of different shading and re-directing systems with the existing envelope and rooms&rsquo ; layout. Results show that the dynamic modelling is a powerful and &lsquo ; creative&rsquo ; tool in the designer&rsquo ; s hands, which helps to inform about the choice of the most appropriate technological solutions and on their architectural integration. Comparison with mostly used static daylight metrics, such as the average Daylight Factor (aDF) and the Uniformity Ratio (UR), reveals a contrast with what would be suggested if considering these metrics alone, as prescribed by the Italian legislation. These outcomes rebate the need of performing more accurate and dynamic daylight simulations using recorded (i.e., varying) rather than fixed sky conditions to correctly inform the design process.
BASE
Tax treaty entitlement
In: European and international tax law and policy series volume 11
The UN model convention and its relevance for the global tax treaty network
In: European and International tax law and policy series volume 7
In: WU Ser. v.7