„… tax reforms will work, International TaxReview 2006, Vol. 17, 62, 63; Müller, 2007 Taxplan Discussed …” „… , EuropeanTaxation 2007, 158, 164-166; Martens in: Loyens & Loeff, Dutch Corporation TaxAct 2007 in focus, 2005, 29 …” „… ; Brassem,»Patents Box« Now Final, Tax Planning International Review 2007, Vol. 34, February, 27; Dikmans, New …”

„… Brassem, Edwin: »Patents Box« Now Final, Tax Planning International Review 2007,Vol. 34, February, 27 …” „… , Christian: Belgium Extends Dividend Withholding Tax Exemption, Tax NotesInternational 2007, Vol. 45, 217-218 …” „… TaxationExplanation of Proposed Protocol to the Income Tax Treaty Between the United States and France, JCX-2-06 …”

„… provide.” When it comes to detail, the Financial Constitution of the Land, including the tax-related parts …” „… provisions. The Länder want – and need – more autonomy on the tax-income side. They want to raise their own …” „… draft but 58 Ulrich Karpen can no longer stop it by withholding consent, are entitled to deviate from …”

„… (sentence 2). As sentence 3 makes clear, the withholding of documents does not prevent the passing of risk …” „… particular tends to interpret clauses such as ‘carriage paid, no customs, no taxes’ as providing for an …” „… , the handover to the carrier – prior to the seller’s final transportation activity – does not fully …”

„… UNIDROIT 7.3.4 1 – anticipatory non-performance UNIDROIT 7.3.3 1 – anticipatory withholding UNIDROIT 7.1.3 …” „… best efforts clause UNIDROIT 7.11 2 Final clauses Montreal Convention 53 1 Fitness for ordinary use …” „… – taxes and duties CISG 41 13 Public permission requirements – application for public permission UNIDROIT …”

„… , Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions, International Tax and Public Finance …” „… Cum/Ex, Cum/Cum and withholding tax reclaim schemes, Dok. Nr. ESMA70-155-10272, Paris 23.9.2020; dies …” „… other administrative measures under MAR, Dok. Nr. ESMA70-145-1081, Paris 15.11.2018; dies., Final Report …”

„… Cum/Ex, Cum/Cum and withholding tax reclaim schemes, Dok. Nr. ESMA70-155-10272, S.30: “the trading …” „… Europäische Kommission hat im September 2020 allerdings einen Verordnungsvorschlag (COM(2020) 593 final …” „… Cum-Ex-Geschäften mit Wash- Sales angeht, ist die Bewertung durch die ESMA zurückhaltend, vgl. ESMA, Final Report on …”

„… would entail withholding tax implications for the purchaser) or that he or she is not the individual of …” „… to the tax authority.91 The purchaser can avoid this withholding obligation by making “reasonable …” „… undertakings include an undertaking by the vendor’s lawyer to pay off outstanding tax arrears or other sums …”