Research output per year
Research output per year
Publications
Search results
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2025
The Implementation of the Global Minimum Corporate Tax in India
Rao, S., Adhikary, P. & Rao, A., 2025, (Accepted/In press) The Implementation of the Global Minimum Corporate Tax. IBFD, (WU - Tax Law and Policy Series).Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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2023
The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention
Pistone, P., Rao, S. & Romstorfer, J., 2023, Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Amsterdam: IBFD, p. 265-292 (WU - Tax Law and Policy Series, Vol. 28).Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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2020
Chapter 10: Exchange and Collaboration with Tax Administrations
Owens, J., Ndubai, J. W. & Rao, S., 2020, Enhancing Government Effectiveness and Transparency : The Fight Against Corruption. Bajpai,Rajni; Myers,C. Bernard. (ed.). Washington, D.C.: World Bank Group, p. 267 - 287Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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2019
The PE Definition: A Threshold for Source State Taxation (Art 5)
Rao, S., 2019, Special Features of the UN Model Convention. Binder/Wöhrer (ed.). 1. ed. Wien: Linde Verlag, p. 47 - 72Publication: Chapter in book/Conference proceeding › Chapter in edited volume