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Journal Article

Commission

Alvarado, M.
EUR 45 | USD 50
Journal Article

The OECD/G20 Base Erosion and Profit Shifting Initiative and the 2019 Tax Reform in Japan: Revisions to the Earnings Stripping Rules and the Introduction of Hard-to-Value Intangibles into Transfer Pricing

Hagelin, J.; Muto, S.
EUR 45 | USD 50
Journal Article

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 2

Merten, M.
EUR 45 | USD 50
Journal Article

An EU-Wide Minimum Corporate Tax Rate as an Integral Part of the CC(C)TB: The Analogy of Germany’s Minimum Local Business Taxation

Pagels, K.; Wittenstein, P.U.
EUR 45 | USD 50
Journal Article

Harmful Tax Competition and Fiscal State Aid: Two Sides of the Same Coin?

Lampreave Márquez, P.
EUR 45 | USD 50
Journal Article

Proposal for a Common Corporate Tax Base (CCTB): The Case for Foundational Principles

Mock, O.
EUR 45 | USD 50
Journal Article

The Data Economy: On Evaluation and Taxation

Valente, P.
EUR 45 | USD 50
Journal Article

French Tax News for 2019: Game-Changing Developments Regarding the Taxpayer/Tax Administration Relationship

Mallaret, A.
EUR 45 | USD 50
Journal Article

Migration of Intellectual Property from Israeli Technology Companies

Hubscher, S.; Houlie, J. (Jacky)
EUR 45 | USD 50
Journal Article

Behavioural Transfer Pricing – Towards Enhanced Transparency and Compliance?!

Lagarden, M.
EUR 45 | USD 50
Journal Article

GST on Offshore Tour Operators

Joseph, A.
EUR 45 | USD 50
Journal Article

Prohibition of Confiscatory Taxation in Latin Jurisprudence: A Three-Step Test to Determine when Taxes Violate Property Rights

Ramírez, G.
EUR 45 | USD 50
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