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Journal Article

Look-Through Tax Treatment of Foreign Entities in Spain – Background and New Guidance

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

Reform of the German Controlled Foreign Company Rules

Eckl, P.; Schill, F.
EUR 45 | USD 50
Journal Article

Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income

Vėgėlytė, E.
EUR 45 | USD 50
Journal Article

Remarks on the Future Prospects of the OECD/G20 Programme of Work – Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two)

Schreiber, U.
EUR 45 | USD 50
Journal Article

Never Waste a Good Crisis: Turning the EU VAT System into a Win-Win-Win

Lejeune, I.
EUR 45 | USD 50
Journal Article

Emergency Tax Measures in Response to the COVID-19 Pandemic

Rogers-Glabush, J.; Morales, T.
EUR 45 | USD 50
Journal Article

Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations?

Calderón Carrero, J.M.; Ribeiro, J.S.
EUR 45 | USD 50
Journal Article

Report on the Symposium, “Tax Digitization, Help or Obstacle to Legal Protection?”

Offermanns, R.H.M.J.
EUR 45 | USD 50
Journal Article

EU VAT Measures Taken due to COVID-19

Sol Rosa, J.
EUR 45 | USD 50
Journal Article

The Reduced VAT Rates Applicable to Electronic Publications in Finland

Ruohola, T.; Jääskeläinen, T.
EUR 45 | USD 50
Journal Article

The Implications of China’s Fiscal Measures Relating to the COVID-19 Pandemic

Xu, D. (Diheng)
EUR 45 | USD 50
Journal Article

Taxpayers’ Right of Defence in the International Context: The Case of Exchange of Tax Information and a Proposal for the “English” Wednesbury Doctrine as the New OECD (BEPS) Standard

Cannas, F.
EUR 75 | USD 70
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