Journal Article (39)

21.
Journal Article
Kostikidis, S.: The Relationship between the Taxation of Business Profits and Income from Immovable Property under Tax Treaties. Bulletin for International Taxation 76 (3), pp. 141 - 157 (2022)
22.
Journal Article
Kostikidis, S.: Nexus for Source Taxation of Mobile Individual Service Providers in Tax Treaties. Florida Tax Review, p. forthcoming (2022)
23.
Journal Article
Kostikidis, S.; Hintermayer, P.: On the Validity and Scope of Macro-Coherence. European Taxation 62 (2/3), pp. 74 - 85 (2022)
24.
Journal Article
Kostikidis, S.; Striefler, F.: Fictitious Interest and Dividends Under Tax Treaties and the EU Directives. EC Tax Review 31 (5), pp. 251 - 259 (2022)
25.
Journal Article
Matsos, G.; Kostikidis, S.: Griechenland: Erhebliche steuerliche Erleichterungen für zuziehende Superreiche, Rentner und Digital Nomads. Internationales Steuerrecht - Länderbericht (19), p. 56 - 56 (2022)
26.
Journal Article
Navarro, A.: Which Method to Use for the Valuation of Football Players' Image Rights? International Transfer Pricing Journal 29 (5), pp. 363 - 369 (2022)
27.
Journal Article
Navarro, A.: Access to Dispute Resolution Mechanisms in Cases of Tax Abuse. Intertax 50 (4), pp. 341 - 355 (2022)
28.
Journal Article
Schön, W.: "Nachhaltigkeit" in der Unternehmensberichterstattung. ZfPW 8 (2), pp. 207 - 256 (2022)
29.
Journal Article
Schön, W.: Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung. Internationales Steuerrecht 31 (6), pp. 181 - 191 (2022)
30.
Journal Article
Schön, W.: Die Rolle "wirtschaftlicher Gründe" und "wirtschaftlicher Realität" beim "Principal Purpose Test" nach Art. 29 Abs. 9 OECD-Musterabkommen 2017. Steuer und Wirtschaft 99 (2), pp. 105 - 118 (2022)
31.
Journal Article
Send, J.; Serena, M.: An empirical analysis of insistent bargaining. Journal of Economic Psychology 90, 102516 (2022)
32.
Journal Article
Serena, M.: Harnessing beliefs to optimally disclose contestants’ types. Economic Theory 74 (3), pp. 763 - 792 (2022)
33.
Journal Article
Serena, M.: Biasing dynamic contests between ex-ante symmetric players. Games and Economic Behavior 136, pp. 1 - 30 (2022)
34.
Journal Article
Stark, J.: Tax Justice Beyond National Borders – International or Interpersonal? Oxford Journal of Legal Studies 42 (1), pp. 133 - 160 (2022)
35.
Journal Article
Striefler, F.; Kostikidis, S.: Fiktive Zinsen unter der Zins- und Lizenzgebührenrichtlinie - Zugleich Anmerkung zu EuGH v. 24.2.2022 – C-257/20, Viva Telecom Bulgaria. Internationales Steuerrecht 31 (20), pp. 759 - 765 (2022)
36.
Journal Article
Weiss de Resende, G.: Ahead of Its Time by Being Late? The Correlation between the Atypical Brazilian Transfer Pricing Rules and Amount B of the OECD Pillar One Proposal. International Transfer Pricing Journal 29 (5), pp. 336 - 344 (2022)
37.
Journal Article
Weiss de Resende, G.: Aus der internationalen Diskussion: "El Principio de Capacidad Económica en una Encrucijada" Álvaro Rodríguez Bereijo, Revista Española de Derecho Financiero nº 191, 2021, pp. 153-182. Steuer und Wirtschaft 99 (3), pp. 271 - 272 (2022)
38.
Journal Article
Windsteiger, L.: The redistributive consequences of segregation and misperceptions. European Economic Review 144, 104073 (2022)
39.
Journal Article
Windsteiger, L.; Ahlheim, M.; Konrad, K. A.: Curtailment of civil liberties and subjective life satisfaction. Journal of Happiness Studies 23 (5), pp. 2157 - 2170 (2022)

Working Paper (16)

40.
Working Paper
Martinangeli, A. F. M.; Windsteiger, L.: The Propagation of Unethical Behaviours: Cheating Responses to Tax Evasion. CESifo Working Paper No. 10144 (2022), 64 pp.
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