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Journal Article

Opinion Statement ECJ-TF 3/2022 on the EFTA Court Decision of 1 June 2022 in PRA Group Europe (Case E-3/21), on the Discriminatory Interaction between the “Interest Barrier” and Group Contributions

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Heydt, V.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.; Shiers, R.
EUR 45 | USD 50
Journal Article

Recovery of Disputed Tax Claims

Fritz, C. (Carika); Kargitta, S.; Seer, R.
EUR 75 | USD 70
Journal Article

Frontier Workers’ Tax and Social Security Status in Europe – Optimizing the Legal Status in a Changing Landscape

Niesten, H.M.L.
EUR 85 | USD 85
Journal Article

Norwegian Interest Limitation and the EEA Right of Establishment: Comments on the EFTA Court’s Decision in PRA Group Europe AS (E-3/21)

Zalasiński, A.
EUR 45 | USD 50
Journal Article

Towards a Taxpayers’ Rights-Compliant Cross-Border Recovery of Tax Sanctions

Attard, R.; Weffe H., C.E.
EUR 75 | USD 70
Journal Article

The New Portuguese Windfall Tax and Its Potential Effects

Moniz, R. Botelho
EUR 45 | USD 50
Journal Article

“Two’s Company, Three’s a Crowd” – The Triad of Controlled Foreign Company Rules and the Two-Sided Income Inclusion Rule under the OECD’s Pillar Two Global Minimum Tax Proposal

Lindgren, M.
EUR 45 | USD 50
Journal Article

The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes within the EU: A Need for a Common Minimum Standard

Pistone, P.; Lazarov, I.
EUR 75 | USD 70
Journal Article

Use of Berry Ratio in Transfer Pricing Analysis: Asia Perspective

Bilaney, S.K.
EUR 45 | USD 50
Journal Article

New Transfer Pricing Guidance in the Netherlands on Intra-Group Pricing of Financial Transactions – An Analysis of Potential Implications

Brouwers, D.M.; Buck, S.P. de
EUR 45 | USD 50
Journal Article

Fairness in International Tax Recovery Assistance: The European Court of Justice as a Driving Force for the Respect of Fundamental Tax Debtor Rights

Vandenberghe, L.
EUR 75 | USD 70
Journal Article

An Innovative Approach to Overcoming the “Joint-Decision Trap”: EU Law Requirements for AVMSD-Based Financial Contributions from a Tax Policy Perspective

Kirchmayr, S.; Geringer, S.
EUR 45 | USD 50
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