Journal Article (39)
21.
Journal Article
76 (3), pp. 141 - 157 (2022)
The Relationship between the Taxation of Business Profits and Income from Immovable Property under Tax Treaties. Bulletin for International Taxation 22.
Journal Article
Nexus for Source Taxation of Mobile Individual Service Providers in Tax Treaties. Florida Tax Review, p. forthcoming (2022)
23.
Journal Article
62 (2/3), pp. 74 - 85 (2022)
On the Validity and Scope of Macro-Coherence. European Taxation 24.
Journal Article
31 (5), pp. 251 - 259 (2022)
Fictitious Interest and Dividends Under Tax Treaties and the EU Directives. EC Tax Review 25.
Journal Article
Griechenland: Erhebliche steuerliche Erleichterungen für zuziehende Superreiche, Rentner und Digital Nomads. Internationales Steuerrecht - Länderbericht (19), p. 56 - 56 (2022)
26.
Journal Article
29 (5), pp. 363 - 369 (2022)
Which Method to Use for the Valuation of Football Players' Image Rights? International Transfer Pricing Journal 27.
Journal Article
50 (4), pp. 341 - 355 (2022)
Access to Dispute Resolution Mechanisms in Cases of Tax Abuse. Intertax 28.
Journal Article
8 (2), pp. 207 - 256 (2022)
"Nachhaltigkeit" in der Unternehmensberichterstattung. ZfPW 29.
Journal Article
31 (6), pp. 181 - 191 (2022)
Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung. Internationales Steuerrecht 30.
Journal Article
99 (2), pp. 105 - 118 (2022)
Die Rolle "wirtschaftlicher Gründe" und "wirtschaftlicher Realität" beim "Principal Purpose Test" nach Art. 29 Abs. 9 OECD-Musterabkommen 2017. Steuer und Wirtschaft 31.
Journal Article
90, 102516 (2022)
An empirical analysis of insistent bargaining. Journal of Economic Psychology 32.
Journal Article
74 (3), pp. 763 - 792 (2022)
Harnessing beliefs to optimally disclose contestants’ types. Economic Theory 33.
Journal Article
136, pp. 1 - 30 (2022)
Biasing dynamic contests between ex-ante symmetric players. Games and Economic Behavior 34.
Journal Article
42 (1), pp. 133 - 160 (2022)
Tax Justice Beyond National Borders – International or Interpersonal? Oxford Journal of Legal Studies 35.
Journal Article
31 (20), pp. 759 - 765 (2022)
Fiktive Zinsen unter der Zins- und Lizenzgebührenrichtlinie - Zugleich Anmerkung zu EuGH v. 24.2.2022 – C-257/20, Viva Telecom Bulgaria. Internationales Steuerrecht 36.
Journal Article
29 (5), pp. 336 - 344 (2022)
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 37.
Journal Article
99 (3), pp. 271 - 272 (2022)
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 38.
Journal Article
144, 104073 (2022)
The redistributive consequences of segregation and misperceptions. European Economic Review 39.
Journal Article
23 (5), pp. 2157 - 2170 (2022)
Curtailment of civil liberties and subjective life satisfaction. Journal of Happiness Studies Working Paper (16)
40.
Working Paper
The Propagation of Unethical Behaviours: Cheating Responses to Tax Evasion. CESifo Working Paper No. 10144 (2022), 64 pp.