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Journal Article

The Interplay between FAR Analysis and AOA in a Digitalized Economy

Orlandi, A.; Iervolino, R.; Rizzo, A.
EUR 45 | USD 50
Journal Article

Spanish Supreme Court Limits the Use of Dynamic Interpretation of Tax Treaties

Sánchez de Castro Martín-Luengo, E.
EUR 45 | USD 50
Book

Flexible Multi-Tier Dispute Resolution in International Tax Disputes

Print | ePub | Online | PDF
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EUR 92 | USD 108
Journal Article

Transfer Pricing in the Caribbean: An Assessment of Jamaica’s Transfer Pricing Regulations

Rodulfo, C.
EUR 45 | USD 50
Journal Article

Hard-to-Value Intangibles: How Hard Can It Be?

Konings, B.; Morren, D.
EUR 45 | USD 50
Journal Article

Change in Status of an Entity in Accordance with Foreign Law Does Not Impact the Availing of Benefits under the Indian Income Tax Act, 1961

Jhabakh, P.R. Kumar; Goutham, R.
EUR 45 | USD 50
Journal Article

Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach

Casano, F.
EUR 75 | USD 70
Journal Article

Is There an Obligation under EU Law to Pay Interest on VAT Credits?

Gombotz, S.; Pollak, C.
EUR 45 | USD 50
Journal Article

Valuation of Implicit Support from a Transfer Pricing Perspective

Daba, B.T.
EUR 45 | USD 50
Journal Article

Arm’s Length Debt Test – Australian Tax Office Issues Guidance

Joseph, A.
EUR 45 | USD 50
Journal Article

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

Chand, V.; Kostić, S.V.; Reis, A.
EUR 75 | USD 70
Journal Article

Article 3(2) of the OECD and UN Models: An International View

Schwarz, J.S.
EUR 45 | USD 50
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