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Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1
Article

Determining the Beneficial Owner of Dividend Income Compared to Other Items of Income in International Taxation: nihil sub sōle novum1

Kuźniacki, Błażej
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Article

Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities

Harju, Jarkko, Lind, Yvette
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Article

Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax

Kari, S., Ropponen, O.
The Taxation of Norway’s Richest1
Article

The Taxation of Norway’s Richest1

Bjerksund, Petter, Hopland, Arnt Ove, Schjelderup, Guttorm
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Article

Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Article

Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules

Selin, Håkan
Taxing Dividends in the Nordics: Norway, an Oddity?
Article

Taxing Dividends in the Nordics: Norway, an Oddity?

Zimmer, Frederik
Money From Busking: Legal and Tax Aspects of the Activity of Street Performers in Selected EU Countries
Article

Money From Busking: Legal and Tax Aspects of the Activity of Street Performers in Selected EU Countries

Kolek, Antoni, Połeć, Marta
Protecting Commoners’ Goods Pluralist Coexistence Through the Common Good Constitution’s Subsidiarity Municipalism
Article

Protecting Commoners’ Goods Pluralist Coexistence Through the Common Good Constitution’s Subsidiarity Municipalism

Louis, Gregory E.
Originalism, Illegal Immigration, and the Citizenship Clause
Article

Originalism, Illegal Immigration, and the Citizenship Clause

Hyman, Andrew T.
The Use of the Insurance Method in the Peru Pension System
Article

The Use of the Insurance Method in the Peru Pension System

Poteraj, Jarosław
Competence to Rule on Arbitral Jurisdiction: Various Approaches
Article

Competence to Rule on Arbitral Jurisdiction: Various Approaches

Ha, Le Thi Ngoc, Quynh, Nguyen Vu Thuy