Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports an...Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.展开更多
Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports an...Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.展开更多
Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports an...Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.展开更多
Even though Article 5 is one of the most relevant and long-standing articles of the OECD model,its application often tends to raise issues.This is given by the circumstance that the application of this article heavily...Even though Article 5 is one of the most relevant and long-standing articles of the OECD model,its application often tends to raise issues.This is given by the circumstance that the application of this article heavily depends on the interpretation of both factual and legal circumstances and that there are still several open issues that were never clearly dealt with by the OECD Commentary.Finally,even though the last amendments made to Article 5(especially to the agency permanent establishment rules)seem to be effective in order to counteract some common practices used to avoid giving rise to a permanent establishment,such amendments fall short of tackling the main challenge of our time:the digitalisation of economy.展开更多
The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transporta...The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.展开更多
文摘Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.
文摘Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.
文摘Introduction Types of paper Contributions falling into the following categories will be considered for publication:original articles,review articles,short letters,modelling/theory and methods articles,rapid reports and special thematic issues.Please ensure that you select the appropriate article type from the list of options when making your submission.Authors contributing to special issues should ensure that they select the special issue article type from this list.
文摘Even though Article 5 is one of the most relevant and long-standing articles of the OECD model,its application often tends to raise issues.This is given by the circumstance that the application of this article heavily depends on the interpretation of both factual and legal circumstances and that there are still several open issues that were never clearly dealt with by the OECD Commentary.Finally,even though the last amendments made to Article 5(especially to the agency permanent establishment rules)seem to be effective in order to counteract some common practices used to avoid giving rise to a permanent establishment,such amendments fall short of tackling the main challenge of our time:the digitalisation of economy.
文摘The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.
