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Dennis Weber

Independent

United States

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Investment Obligations and Levies on Vod Media Service Providers and Cultural Policies of Member States

In: World tax journal. - Amsterdam. - Vol. 15 (2023), no. 2 ; p. 255-290
Posted: 26 Jun 2023
Svitlana Buriak and Dennis Weber
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and Independent

Abstract:

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digital economy, direct investment, proportionality, Pillar 1 (OECD), DST

2.

EU Beneficial Ownership Further Developed : A View from a Different Angle

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 1 ; p. 51-74
Posted: 23 Nov 2022
Dennis Weber
Independent

Abstract:

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beneficial ownership, withholding tax, VAT, case law, interest, royalties