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Journal Article

Coordination between Italy’s Anti-Hybrid Mismatch Rules and Italy’s CFC Regime Proves Complicated

Orlandoni, O.; Moramarco, G.
EUR 45 | USD 50
Journal Article

Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends

Martín Jiménez, A.J.
EUR 75 | USD 70
Journal Article

The New National Emission Trading System – Austria’s Approach to Carbon Taxation

Binder-Gutwinski, A.; Kubik, K.
EUR 45 | USD 50
Journal Article

Loss of Personal Income Tax Advantages in Cross-Border Situations Infringes EU Fundamental Freedoms

Renterghem-Vanderkerken, C. van
EUR 45 | USD 50
Journal Article

Draft Circular Sheds Light on Tax Ramifications of Italian Taxation of Trusts

Trainotti, A.; Fabbiano, S.
EUR 45 | USD 50
Journal Article

Federal Court Disagrees with SingTel Australia that Interest Paid to British Virgin Islands Company Was Arm’s Length

Butler, M.; Wang, L.; Chen, K.; Wong, V. (Victoria); Mai, K.
EUR 45 | USD 50
Journal Article

Procedural Changes in Indian GST Law: Impact on Working Capital Requirements of Indian Businesses

Sharma, A. (Ajay)
EUR 45 | USD 50
Journal Article

Indirect Transfer Tax – India’s Tryst with Retrospective Taxation and Treaty Disputes

Butani, M.; Agrawal, S. (Shankey); Rao, A.
EUR 45 | USD 50
Journal Article

The Carbon Border Adjustment Mechanism – A Tax in Disguise?

Klotz, S.; Probst, S.L.; Hulliger, O.
EUR 45 | USD 50
Journal Article

Tax Convergence and the Next Generation European Union

Garbarino, C.
EUR 45 | USD 50
Journal Article

Transfer Pricing in Business Practice in the Light of an Increase of Intra-Group Services – Results from the Transfer Pricing Study 2021

Bärsch, S-E.; Kluge, S.
EUR 45 | USD 50
Journal Article

Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges

Dagan, T.
EUR 45 | USD 50
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