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Journal Article

Combating VAT Fraud through Digital Technologies: A Reform Proposal

Ismer, R.; Schwarz, M. (Magdalena)
EUR 45 | USD 50
Journal Article

Recent Developments and Challenges Regarding Exit Taxes in the Context of Tax Treaties: Article 13 of the OECD Model and Change of Residence

Moser, K. (Karen)
EUR 45 | USD 50
Journal Article

Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland)

Kostowska, M.; Gnutzmann, S.
EUR 45 | USD 50
Journal Article

Valuations for Transfer Pricing of Intangibles: A Comparative Analysis of the Excess Earnings Method and Residual Profit Split

Petronella, G.
EUR 45 | USD 50
Journal Article

Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries

Dunne, V.
EUR 45 | USD 50
Journal Article

A Critical Examination of the Proposed UK Digital Services Tax

Obuoforibo, B.R.
EUR 45 | USD 50
Journal Article

The VAT Conundrum of Fuel Cards: Thoughts on the ECJ Judgment in Vega International

Gómez, D.; Echevarría Zubeldia, G.
EUR 45 | USD 50
Journal Article

Integration of Taxes on Inheritances, Estates and Gifts into the OECD Model Tax Convention on Income and on Capital: The Curious Case of Special Provisions – Part 2

Szczepański, J.K.
EUR 45 | USD 50
Journal Article

The Present State and Future Prospects of China’s International Tax Administrative Litigation System

Chen, J. (Jingxian)
EUR 45 | USD 50
Journal Article

Evaluating the Taxability of Cryptocurrencies (Bitcoin) in Nigeria – Lessons from the United States and Australia

Nwabachili, C.; Ugwuanyi, I.; Nwafor, N.
EUR 45 | USD 50
Journal Article

The Impact of the New General Anti-Avoidance Rules on the Assessment of Hybrid Financial Instruments and Entities

Czollak, A.; Yáñez Villanueva, F.
EUR 45 | USD 50
Journal Article

Pillar 1 of the Inclusive Framework’s Work Programme: The Effect on the Taxation of the Digital Economy and Reallocation of Taxing Rights

Greil, S.; Wargowske, L.
EUR 45 | USD 50
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