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International Tax Law
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Publications
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Journal article
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Was ist internationale Doppelbesteuerung? (2019)
Ismer R
Book chapter / Article in edited volumes
Territorialität und Personalität. Festschrift für Moris Lehner (2019)
Ismer R, Reimer E, Rust A, Waldhoff C
Edited Volume
Germany: Pensions in Respect of Services Rendered to States (2019)
Ismer R
Book chapter / Article in edited volumes
Germany: Commercial Activities and Losses - The Negative Progression Provisio (2019)
Ismer R
Book chapter / Article in edited volumes
A Finale Incomparabile to the Saga of Definitive Losses? Deduction of Foreign Losses and Fundamental Freedoms After Bevola and Sofina (2019)
Ismer R, Kandel H
Journal article
History and Emergence of the Corporate Residence Concept in Europe: A Comparative Approach (2018)
Ismer R
Book chapter / Article in edited volumes
Das Mehrseitige Übereinkommen (Multilateral Instrument) zur Umsetzung abkommensbezogener Maßnahmen aus dem OECD/G20-BEPS-Projekt und dessen voraussichtliche Auswirkungen auf die deutschen Doppelbesteuerungsabkommen (2018)
Gradl C, Kiesewetter M
Journal article
Umgang mit dem unionsrechtlichen Beihilfeverbot - Aktuelle Herausforderungen (2018)
Ismer R
Book chapter / Article in edited volumes
Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15) (2018)
Ismer R
Book chapter / Article in edited volumes
Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model? (2018)
Ismer R, Jescheck C
Journal article
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