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Treaty Anti-Abuse Rules and Corporate Tax Structuring

Intermediate
EUR 125 | USD 150
Journal Article

Commission

Valério, C.
EUR 45 | USD 50
Journal Article

Council

Valério, C.
EUR 45 | USD 50
Journal Article

Court of Justice

Valério, C.
EUR 45 | USD 50
Journal Article

Tax Treaties and Beneficial Ownership: The Sté Planet Decision (Conseil d’Etat, 20 May 2022, Case No. 444451)

Gutmann, D.; Austry, S.
EUR 45 | USD 50
Journal Article

New Trend of Italian Tax Courts to Overrule IRAP Taxation of Dividends Received by Banks, Insurance Companies and Financial Holding Companies

Forestieri, V.; Villa, R.
EUR 45 | USD 50
Journal Article

The Status of the OECD Commentary in Netherlands Supreme Court Case Law

Vergouwen, T.M. (Mees); Pötgens, F.P.G.
EUR 45 | USD 50
Journal Article

Pillar One Reforms

Joseph, A.
EUR 45 | USD 50
Journal Article

The Evolution of the Dutch APA Practice – Analysis of APAs in the Netherlands

Łukosz, K.; Haastrecht, D. van; Volleberg, S.
EUR 45 | USD 50
Journal Article

Do Italian and International Tax Rules Require a Literal Application of the Value Test under Article 9(4) of the MLI? Possible Remedies to the Disproportionate Tax Treatment of Capital-Intensive Inbound Investments

Catucci, N.
EUR 45 | USD 50
Journal Article

DAC6: Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice 

Philippe, D-E.
EUR 45 | USD 50
Journal Article

Transfer Pricing Methodology for Refractory Gold Concentrates

Issakova, S.
EUR 45 | USD 50
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