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Journal Article

Are Bonds Suitable to Determine Arm’s Length Interest Rates of Intercompany Loans and Do Intercompany Loans Have to Be Collateralized? – An Empirical Investigation

Ebeling, F.; Nolden, N.; Schneider, G. (Gregor)
EUR 45 | USD 50
Book

Location-Specific Advantages: Modified Application of the Arm's Length Principle in a Knowledge-Based Economy

Claire (Xue) Peng, LLM
Print | ePub | Online | PDF
Starting from
EUR 84 | USD 100
Journal Article

Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services

Báez Moreno, A.
EUR 75 | USD 70
Journal Article

Cryptocurrency Tax Compliance in the European Union: Reality or Mirage?

Ahmed, M. (Marwan)
EUR 45 | USD 50
Book

The Implementation and Lasting Effects of the Multilateral Instrument

Print | ePub | PDF
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EUR 116 | USD 140
Journal Article

Resolution 5010/2021 on Transfer Pricing Reporting Obligations in COVID-19 Times

Meloni, E.O.
EUR 45 | USD 50
Journal Article

Taxing Consumer-Facing Business as a Regulatory Currency

Dourado, A.P.
EUR 75 | USD 70
Journal Article

Income Adjustments for Cross-Border Bilateral or Multilateral Advance Pricing Arrangements

Hsu, L.; Shie, J.R.
EUR 45 | USD 50
Journal Article

The Commission's Burden of Proof in Respect of Fiscal State Aid Following the ECJ Decision in the Spanish Sports Clubs Case

Pérez Merino, C.
EUR 45 | USD 50
Journal Article

India Prescribes Thresholds for Determination of a Digital Permanent Establishment

Patel, V.T.; Mahajan, A. (Amol); Bangera, N.
EUR 45 | USD 50
Journal Article

Can Distributable Ledger Technology Be Part of the Future Withholding Tax Solution?

Radcliffe, P.; Yung, C.
EUR 45 | USD 50
Journal Article

Should Inheritance Be Taxed as Income?

Stevanato, D.
EUR 75 | USD 70
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