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Journal Article

Comparison of the Substantive Aspects of Impermissible Tax Arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)

Zebert, B.
EUR 45 | USD 50
Book

Donations and Tax: The Corporate Conundrum

Leonardo Marques dos Santos
Print | ePub | PDF | Online
Starting from
EUR 96 | USD 116
Journal Article

The Proposed Unshell Directive – The Luxembourg and Netherlands Approach

Offermanns, R.H.M.J.
EUR 45 | USD 50
Training | Webinar

The OECD Model Rules and EU Pillar Two Directive: from ETR to UTPR (Europe – Americas session)

Intermediate
EUR 125 | USD 150
Journal Article

Fiat State Aid Coming to a Positive End?

Rasch, M.; Wroblewski, P.
EUR 45 | USD 50
Journal Article

The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax

Arnold, B.J.
EUR 45 | USD 50
Journal Article

Online Intermediation Services – The Italian Case of Booking.com

Grambeck, H-M.
EUR 45 | USD 50
Journal Article

Article 12B of the UN Model (2021): A Simplified Solution for Developing Countries to Tax Income from the Digital Economy?

Mpoha, J.W.
EUR 45 | USD 50
Journal Article

Why Is It So Difficult to Untangle the Knots in the Brazilian Tax Reform?

Oliveira, P. Toledo Pires de
EUR 45 | USD 50
Journal Article

The Case(s) of Zero Rating and the Tax Authority’s Powers to Specify Conditions for Relief

Koh, S.H.
EUR 45 | USD 50
Journal Article

Singapore Telecom Case – Reconstruction Powers in Transfer Pricing

Joseph, A.
EUR 45 | USD 50
Journal Article

Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? The ECJ's Pending Climate Corporation Emissions Trading Case

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