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Journal Article

Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Engels, A.; Parduyns, E.
EUR 45 | USD 50
Journal Article

Beyond Property: Taxing the Valuable Rights in Data

Bowler Smith, M.; Le, T. (Thao)
EUR 45 | USD 50
Journal Article

Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Szudoczky, R.; İnal, D.
EUR 45 | USD 50
Journal Article

To Arbitrate or Not to Arbitrate? The Request for a Preliminary Ruling in Maxima LT (Case C-497/25)

Bane, R.K.
EUR 45 | USD 50
Journal Article

Not Just Paper Risk: A Belgian Courtroom View on Risk Control in Captive Reinsurance Case

Lobo, E.; Verlinden, I.
EUR 45 | USD 50
Journal Article

From Entrepreneurial Exceptionalism to Fiscal Normalization: Lithuania’s 2026 Tax Reform

Matikonis, K.; Endrijaitis, M.
EUR 45 | USD 50
Journal Article

What Can One Learn from Chinese Tax Administration? A Precis of The Administrative Foundations of the Chinese Fiscal State

Cui, W.
EUR 45 | USD 50
Journal Article

Update on Spain’s Transfer Pricing Practice: End of the Debate on Cash Pools?

Guerrero, J.; Farinha, A.H.; Bargalló, C.; Oliveira, T. Martins de
EUR 45 | USD 50
Journal Article

Modernizing Consumption Tax in Nigeria: A Review of VAT Reforms from 1993 to 2025

Onwumelu, U.L.
EUR 45 | USD 50
Journal Article

VAT Registration Thresholds in Europe

Annacondia, F.
EUR 45 | USD 50
Journal Article

The Relationship between Tax and International Crimes: Outlines for a Research Agenda

Arif, A.
EUR 85 | USD 85
Journal Article

Beyond the Single Market: The Case for Clustering Cross-Border Comparables in Pan-European Comparability Studies

Gassen, E. van
EUR 45 | USD 50
Showing 312 of 12697