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International Tax Law
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Publications
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Digitale Ansässigkeitsbescheinigung und verbesserte Quellensteuer-entlastung – Der FASTER-Richtlinienvorschlag der Kommission zur Quellenbesteuerung (2023)
Ismer R, Jackl Q
Journal article
Pillar Two – Es ist soweit, die finalen Regelungen zur weltweiten Mindestbesteuerung sind da! (2022)
Schwarz M
Journal article
Article 28: Members of Diplomatic Missions and Consular Posts (2022)
Ismer R, Endres D
Book chapter / Article in edited volumes
Article 25: Mutual Agreement Procedure (2022)
Ismer R, Piotrowski S
Book chapter / Article in edited volumes
Article 19: Government Service (2022)
Ismer R, Blank M
Book chapter / Article in edited volumes
Article 18: Pensions (2022)
Ismer R
Book chapter / Article in edited volumes
Article 2: Taxes Covered (2022)
Ismer R, Blank A
Book chapter / Article in edited volumes
Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal? (2021)
Schwarz M
Journal article
Pillar 2, the Role of CFC Rules, and GILTI as a Qualified Income Inclusion Rule (2021)
Altenburg NC, Schwarz M
Journal article
Anhang zu Art. 12: Gebühren für technische Dienstleistungen, Art. 12A UN-MA (2021)
Schwarz M
Book chapter / Article in edited volumes
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