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Journal Article

Uncertainties Related to the Autonomous Concept of “Ancillary Transactions”

Șvidchi, N.
EUR 45 | USD 50
Journal Article

The Implications of the Supreme Court of Canada’s Decision in Alta Energy Luxembourg (2021) for the OECD Principal Purpose Test

Lavez, R. Assef
EUR 45 | USD 50
Journal Article

Reflections on the Overextension of the Extended Recovery Period for Customs Duties

El Bojaddaini, Y.; Luijt, T. van
EUR 45 | USD 50
Journal Article

Taxation of Non-Residents in Kazakhstan

Zhabbarov, A.
EUR 45 | USD 50
Journal Article

Turning a Subsidiary into a VAT Fixed Establishment – It Just Ain’t So?

Echevarría Zubeldia, G.
EUR 45 | USD 50
Journal Article

Court Decision in General Motors Uruguay – The Importance of Marketing Intangibles, Local Market Characteristics and Local Comparables in a Comparability Analysis

Santos, M.J.
EUR 45 | USD 50
Journal Article

Zero Rating and the (Un)Certainty of Conditions Imposed to Qualify for Relief

Koh, S.H.
EUR 45 | USD 50
Book

History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power

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Journal Article

The Emerging Doctrine of “Commercial Rationality” in Transfer Pricing Inquiries

Ickeringill, T.
EUR 45 | USD 50
Journal Article

Taxation of Corporate-Based Investment Funds in Finland – A SCPI (Case C-342/20) as an Example of Discriminatory Treatment Based on Legal Form

Tallgren, A.; Juusela, J.
EUR 45 | USD 50
Journal Article

Transfer Pricing Aspects of Sanctions against Countries

Cataldi, M.; Severi, M.
EUR 45 | USD 50
Journal Article

Consultation on Draft Model for APA Programme

Brodbeck, J.
EUR 45 | USD 50
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