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12700 results found
Journal Article
Comparison of Proposals to Adjust the Permanent Establishment Concept to the Digital Economy
EUR 45 | USD 50
Journal Article
Valuations for Transfer Pricing of Intangibles: A Comparative Analysis of the Excess Earnings Method and Residual Profit Split
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Journal Article
Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland)
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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
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Journal Article
Zambia’s First Transfer Pricing Case: An Opportunity Lost to Use the Updated OECD and UN Transfer Pricing Guidelines for Developing Countries
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Journal Article
The VAT Conundrum of Fuel Cards: Thoughts on the ECJ Judgment in Vega International
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Journal Article
Evaluating the Taxability of Cryptocurrencies (Bitcoin) in Nigeria – Lessons from the United States and Australia
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