Intertax

The Role of the OECD Commentaries in the Interpretation of Tax Treaties

Hugh J Ault · 1994 · 84 citations

Economics, Public Policy, Optimal Taxation +10

Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities

Pasquale Pistone · 2012 · 68 citations

Debate: Implications of Digitalization for International Corporate Tax Reform

John Vella, Michael Devereux · 2018 · 59 citations

Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6

Ana Paula Dourado · 2015 · 56 citations

The EU VAT Treatment of Public Sector Bodies: Slowly Moving in the Wrong Direction

Rita de la Feria · 2009 · 50 citations