International Taxation of E-commerce Business Income
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured
Category: OECD
Double Tax Treaties: An Introduction
Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current
OECD – Revenue Statistics 2019
This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECDThe Organisation for Economic Co-operation
Zimmer Ltd. vs. Germany (2018): Implications for International Taxation and Transfer Pricing
Explore our detailed analysis of the Zimmer Ltd. vs. Germany (2018) case. Learn how this ECJ judgment impacts the definition of Permanent Establishmen…
