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Journal Article

Council

Xygka, A.
EUR 45 | USD 50
Journal Article

Court of Justice

Xygka, A.
EUR 45 | USD 50
Journal Article

The Relevance of “Economic Substance” for the Purpose-Based Test of the PPT

Massant, M.
EUR 45 | USD 50
Journal Article

Debt Capacity at Arm’s Length: A Transfer-Pricing Perspective on the Limits of (Intercompany) Debt Funding

Ledure, D.; Dessy, M.; Verwimp, H.
EUR 45 | USD 50
Journal Article

Decoupling Source Taxation from Physical Presence: Historical Precedents and Lessons for the Digital Economy

Kácser, O.
EUR 45 | USD 50
Journal Article

Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Engels, A.; Parduyns, E.
EUR 45 | USD 50
Journal Article

Beyond Property: Taxing the Valuable Rights in Data

Bowler Smith, M.; Le, T. (Thao)
EUR 45 | USD 50
Journal Article

Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Szudoczky, R.; İnal, D.
EUR 45 | USD 50
Journal Article

To Arbitrate or Not to Arbitrate? The Request for a Preliminary Ruling in Maxima LT (Case C-497/25)

Bane, R.K.
EUR 45 | USD 50
Journal Article

Not Just Paper Risk: A Belgian Courtroom View on Risk Control in Captive Reinsurance Case

Lobo, E.; Verlinden, I.
EUR 45 | USD 50
Journal Article

From Entrepreneurial Exceptionalism to Fiscal Normalization: Lithuania’s 2026 Tax Reform

Matikonis, K.; Endrijaitis, M.
EUR 45 | USD 50
Journal Article

What Can One Learn from Chinese Tax Administration? A Precis of The Administrative Foundations of the Chinese Fiscal State

Cui, W.
EUR 45 | USD 50
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