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Journal Article

The Entitlement of Foreign Investment Funds to the Withholding Tax Procedures of the FASTER Directive

Jankowski, J.
EUR 45 | USD 50
Journal Article

HNWIs across Europe: Recent Trends and Tax Developments in the Context of Global Mobility

Belluzzo, L.
EUR 45 | USD 50
Journal Article

The New Bulgarian Ordinance on Transfer Pricing Methods

Krastanov, S.
EUR 45 | USD 50
Journal Article

Share a Tax Base? The Spanish Coca-Cola Dispute between Basque and State Tax Authorities and Its Lessons for BEFIT

Robles Álvarez, P.
EUR 45 | USD 50
Journal Article

Pillar Two in Luxembourg in the Context of Mergers and Acquisitions and Reorganizations

Oliveira, D. Duarte de; Almeida, M. Pinto de
EUR 45 | USD 50
Journal Article

Private Investment Funds as Related Parties: Transfer Pricing Lessons from Hungarian Case Law

Erdős, G.; Czoboly, G.
EUR 45 | USD 50
Journal Article

A Criticism of “Tax Sovereignty” Arguments against Pillar Two and Global Anti-Base Erosion

Sousa, R. Barbosa de
EUR 45 | USD 50
Journal Article

The Decision in Case No. 50602C: Does This Signal the End of Several Historical Luxembourg Tax Practices as We Knew Them?

Offermanns, R.H.M.J.; Xygka, A.
EUR 45 | USD 50
Journal Article

Discriminatory Gift Taxation of Transfers between Domestic versus Foreign Family Foundations – Opinion Statement ECJ-TF 1/2026 on the Decision of the CJEU of 13 November 2025 in Familienstiftung v. Finanzamt Köln-West (Case C-142/24)

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

The Meaning of “Borne by” in Article 15(2)(c) of the OECD Model: Part Two

Nitikman, J.A.
EUR 45 | USD 50
Journal Article

The New Belgian CFC Rule under Model A of the EU Anti-Tax Avoidance Directive (2016/1164): The Infamous Trend Carries On – Part 2

Seutin, D.
EUR 45 | USD 50
Journal Article

Anti-Avoidance without Overtaxation: Mandatory Foreign Tax Credit under CFC Rules (C-524/23)

Wouters, P.
EUR 45 | USD 50
Showing 156 of 12697