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Journal Article

From Benefits to Value Creation: Rethinking the Arm’s Length Principle for Intra-Group Services under the OECD’s Proposed Revision of Chapter VII

Screpante, M.S.
EUR 45 | USD 50
Journal Article

Artificial Intelligence in Tax Enforcement under the EU AI Act: The Relevance of European Convention on Human Rights Ne Bis in Idem Jurisprudence for High-Risk Classification

Dimitropoulou, C.
EUR 75 | USD 70
Journal Article

From Supplier Arbitrage to Consumer Arbitrage: How the EU VAT Presumption Framework Opened a Door It Was Designed to Close

Wejdenstål, S.
EUR 45 | USD 50
Journal Article

Rule of Law vs Rule of Power: The Limits of Tax Defence Measures in the Customary International Law on Countermeasures

Kuźniacki, B.; Avi-Yonah, R.S.
Free Journal - Open Access
Journal Article

Residence, Wealth and Governance: The Single-Family Office, Place of Effective Management and the High-Net-Worth Individual

Scharping, O.
EUR 45 | USD 50
Journal Article

International Tax Law in the Age of Geoeconomics

Vlugt, S.J. van der
EUR 85 | USD 85
Journal Article

The European Trust and Cooperation Approach as Experienced: Practical Insights from the First EU Pilot Phase

Boon, P.P.; Iaquinto, F.; Iaquinto, F.
EUR 45 | USD 50
Journal Article

Behind the Service Label: The OECD’s Proposed Revision of Chapter VII

Gerritsen, E.; Wijnberg, E.; Labana, Y.
EUR 45 | USD 50
Journal Article

An Examination of the Inclusion of Stock-Based Compensation in Cost Contribution Arrangements and Cost Sharing Agreements through OECD Principles and Guidelines, National Law, Case Law and Practical Implications

Oliver, D. (Deniz)
EUR 45 | USD 50
Journal Article

Transfer Pricing after Stellantis: The Fine Line Between Transfer Pricing Adjustment and Service Fee Recharacterization

Ökten, R.; Bijlevelt, M. van; Dadhich, A.
EUR 45 | USD 50
Journal Article

Investing in Italian Real Estate Assets through Regulated Investment Vehicles – Legal and Regulatory Framework

Salvadori di Wiesenhoff, V.
EUR 45 | USD 50
Training | Webinar

Permanent Establishment (PE) Risks and Opportunities in Recent Developments

Intermediate
EUR 125 | USD 150
Showing 36 of 12727