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12536 results found
Journal Article
AI-driven and Digitalized Tax Administration in Australia: Toward a Hybrid Compliance Model for the Asia-Pacific Region
EUR 45 | USD 50
Journal Article
The Relevance of “Economic Substance” for the Purpose-Based Test of the PPT
EUR 45 | USD 50
Journal Article
Debt Capacity at Arm’s Length: A Transfer-Pricing Perspective on the Limits of (Intercompany) Debt Funding
EUR 45 | USD 50
Journal Article
Decoupling Source Taxation from Physical Presence: Historical Precedents and Lessons for the Digital Economy
EUR 45 | USD 50
Journal Article
Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use
EUR 45 | USD 50
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