Journal Article (514)
41.
Journal Article
Die unerwartete Zukunft von Öl und Gas. Max Planck Forschung (1), pp. 16 - 21 (2022)
42.
Journal Article
74 (4), pp. 1017 - 1023 (2022)
Introduction to the Special Issue on Contests. Economic Theory 43.
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 44.
Journal Article
Nexus for Source Taxation of Mobile Individual Service Providers in Tax Treaties. Florida Tax Review, p. forthcoming (2022)
45.
Journal Article
62 (2/3), pp. 74 - 85 (2022)
On the Validity and Scope of Macro-Coherence. European Taxation 46.
Journal Article
31 (5), pp. 251 - 259 (2022)
Fictitious Interest and Dividends Under Tax Treaties and the EU Directives. EC Tax Review 47.
Journal Article
Griechenland: Erhebliche steuerliche Erleichterungen für zuziehende Superreiche, Rentner und Digital Nomads. Internationales Steuerrecht - Länderbericht (19), p. 56 - 56 (2022)
48.
Journal Article
29 (5), pp. 363 - 369 (2022)
Which Method to Use for the Valuation of Football Players' Image Rights? International Transfer Pricing Journal 49.
Journal Article
50 (4), pp. 341 - 355 (2022)
Access to Dispute Resolution Mechanisms in Cases of Tax Abuse. Intertax 50.
Journal Article
8 (2), pp. 207 - 256 (2022)
"Nachhaltigkeit" in der Unternehmensberichterstattung. ZfPW 51.
Journal Article
31 (6), pp. 181 - 191 (2022)
Internationale Steuerpolitik zwischen Steuerwettbewerb, Steuerkoordinierung und dem Kampf gegen Steuervermeidung. Internationales Steuerrecht 52.
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 53.
Journal Article
An empirical analysis of insistent bargaining. Journal of Economic Psychology (90), 102516 (2022)
54.
Journal Article
136, pp. 1 - 30 (2022)
Biasing dynamic contests between ex-ante symmetric players. Games and Economic Behavior 55.
Journal Article
42 (1), pp. 133 - 160 (2022)
Tax Justice Beyond National Borders – International or Interpersonal? Oxford Journal of Legal Studies 56.
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 57.
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 58.
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 59.
Journal Article
23 (5), pp. 2157 - 2170 (2022)
Curtailment of civil liberties and subjective life satisfaction. Journal of Happiness Studies 60.
Journal Article
The SPAC Advantage: Is the "Safe Harbor" Closing Soon? Berkeley Law (2021)