Marstallplatz 1
München, 80539
Germany
Max Planck Institute for Tax Law and Public Finance
SSRN RANKINGS
in Total Papers Downloads
Cross-Border Services, Automated Digital Services, Fees for Technical Services, Double Taxation Conventions
International Taxation, Digitalized Economy, Digital PEs, Withholding Taxes, Equalization Levies
Convenios de Doble Imposición, Tributación Internacional, COVID-19
BEPS, International Taxation, Developing Countries
Tax Treaties, Interpretation, Treaty Preambles, Tax Treaty Purposes, Purposive Interpretation, Treaty Abuse, Principal Purpose Test, BEPS Action 6, Multilateral Instrument
Tax Law, Anti-avoidance rules, General Anti-Avoidance Rules
International Taxation, Double Taxation Conventions, Cross-Border Services
VAT, Tax Avoidance, European Court of Justice
Spain, corporate income tax, interest limitation, interest barrier, BEPS action 4, leveraged buyout transactions, LBO, hybrid instruments
Treaty Shopping, Tax Treaties, BEPS
Double taxation conventions, COVID-19, residence, permanent establishment, agents, services-permanent establishment, place of effective management, cross-border workers, tie-breaker rules.
Anti-BEPS Directive, EU-GAAR, Domestic GAARs, Dzodzi line of cases
International Taxation, Double Tax Treaties, Abuse of treaties, Principal Purpose test, Guiding Principle
