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Journal Article

Most Favoured Nation Clauses in Tax Treaties: Comparative Analysis and Main Issues

Jalan, N.; Manzi, G.; Greve, G.
EUR 75 | USD 70
Journal Article

Belgian Tax Shelter for the Gaming Industry on the Horizon

Wouters, P.
EUR 45 | USD 50
Journal Article

On the Validity and Scope of Macro-Coherence

Kostikidis, S.; Hintermayer, P.
EUR 45 | USD 50
Journal Article

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains

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

The Arm’s Length Principle and Equity Dispositions: The Case of Thick Capitalization – Part 1

Bullen, A.; Goller, M.
EUR 45 | USD 50
Journal Article

The EU Digital Levy is Dead: Long Live a Pillar One Contribution?

Wolf, R.A.
EUR 45 | USD 50
Journal Article

The Common Reporting Standard, the “Managed By” Entity and the Purpose Test

Jackson, G.; Brown, H. (Harriet)
EUR 45 | USD 50
Journal Article

More Legal Certainty regarding the EU VAT Treatment of the Charging of Electronic Vehicles (but This Is Not the End of the Road!)

Lamensch, M.C.S.
EUR 45 | USD 50
Journal Article

Updates on Indonesian Tax and Capital Market Law

Karyadi, F.; Irawati, A.
EUR 45 | USD 50
Journal Article

IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?

Müller, J.M.; Spengel, C.; Steinbrenner, D.
EUR 75 | USD 70
Journal Article

Action 14 of the BEPS Project: Taking the Pulse of Tax Certainty and Determining the Effectiveness of the Peer Review Process Five Years On

Markham, M.
EUR 45 | USD 50
Journal Article

ECJ Determines “Only in Belgium” Excess Profit Ruling Practice Constitutes Aid Scheme, but Did It Provide Illegal Aid?

Michel, B.
EUR 45 | USD 50
Showing 1476 of 12542