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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

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

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

Gombotz, S.; Pollak, C.
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
Journal Article

Swiss Taxation of Equity-Based Compensation Instruments – Part 2

Meier, M.
EUR 45 | USD 50
Journal Article

The New Taxing Right under Pillar One: Preliminary Thoughts on Potential Implications for MNEs

Adda, M.; Scandone, F.S.; Lorenzi, U.
EUR 45 | USD 50
Journal Article

A Guide to the Netherlands DAC6 Guidelines

Korving, J.J.A.M.
EUR 45 | USD 50
Journal Article

Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward?

Rodríguez Peña, C.C.
EUR 85 | USD 85
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