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Journal Article

Case Note: High Court Determines Interest Rate on Foreign Associated Enterprise’s Overdue Debt

Dugar, A.; Bhandari, L.
EUR 45 | USD 50
Journal Article

Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

Özgenç, A.S.
EUR 45 | USD 50
Journal Article

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Merten, M.
EUR 45 | USD 50
Journal Article

The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

Elliffe, C.
EUR 75 | USD 70
Journal Article

Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules

Kayis-Kumar, A.
EUR 75 | USD 70
Journal Article

VAT Implications of Cancellation Charges: New Substance-over-Form Rule?

Radeva, Y.
EUR 45 | USD 50
Journal Article

New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?

Čičin-Šain, N.
EUR 75 | USD 70
Journal Article

VAT in United Arab Emirates, Saudi Arabia and Bahrain - Transitional Rules

Scalia, R.
EUR 45 | USD 50
Journal Article

Practical Information on European VAT

Annacondia, F.
EUR 45 | USD 50
Journal Article

Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle

Sicard, F.
EUR 45 | USD 50
Journal Article

New Article 12A of the UN Model Regarding Fees for Technical Services: Ahead of Its Time or a Step Too Far?

Malan, M.T.
EUR 45 | USD 50
Journal Article

A Deconstruction of the Principal Purposes Test

Weeghel, S. van
EUR 75 | USD 70
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