... pdf (last accessed 12 August 2022). Art. 1(3) Finland–Egypt BIT (2005) ... Chester Brown & Federico Ortino, 'Parsing and Managing Inconsistency in ... PDF/ V1806496.pdf ?OpenElement (last accessed 12 August 2022). system. In its 2018 ...
CJEU - Recent Developments in Value Added Tax 2019: Schriftenreihe IStR Band 123
... para. 62 on the declaration dealing with the transfer of the client base ... 14. Reaching a different conclusion R. Vobbe & T. Stelzer ... para. 39; Opinion of Advocate General Jääskinnen 30 June 2015, C-276/14, Gmina Wrocław, EU:C:2015 ...
Tax Treaty Case Law around the Globe 2022: Series on International Tax Law, Volume 138
Series on International Tax Law, Volume 138 Eric Kemmeren, Peter Essers ... tax law, which implemented provisions of Directive 90/435/EEC (now Parent-Subsidiary ... Primary Sources IBFD. 8. Council Directive (EU) 2016/1164 of 12 July 2016 ...
Tax Treaty Case Law around the Globe 2020: Series on International Tax Law, Volume 126
Series on International Tax Law, Volume 126 Eric Kemmeren, Peter Essers ... Tax Treaty (2004) remains unsigned/is not terminated or the MFN clause in the ... Primary Sources IBFD. ZA: Income Tax Act (1962), Primary Sources IBFD. South ...
CJEU - Recent Developments in Value Added Tax 2019: Schriftenreihe IStR Band 123
... (Curtea de Apel Bucureşti) asked the CJEU to clarify: 1) whether an offshore jackup drilling rig falls within the concept of “vessels” within the meaning of Art. 148(a) of the VAT Directive; and if so 2) whether the exemption provided ...
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