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Journal Article

VAT on Financial and Insurance Services at the Dawn of the Fourth Industrial Revolution

Beretta, G.
EUR 45 | USD 50
Journal Article

The Relationship between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties: A New Zealand Case

Arnold, B.J.
EUR 45 | USD 50
Journal Article

Proposed 3% Digital Services Tax

Horzen, F. van; Esdonk, A. van
EUR 45 | USD 50
Journal Article

Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach

Rubinstein, F.; Vettori, G. Gonçalves
EUR 45 | USD 50
Journal Article

Freedom of Establishment and Transfer Pricing Threats for the EU Single Market

Petruzzi, R.; Buriak, S.
EUR 45 | USD 50
Journal Article

Dedicated Space at Commonwealth Games Constitutes a Permanent Establishment

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

Scope of CbC Reporting and TP Documentation Requirements

Haq, I.
EUR 45 | USD 50
Journal Article

Taxation of Indirect Share Transfers – An Analysis from a Corporate Conflict Perspective

Nie, J.; Wang, Z. (Zihao)
EUR 45 | USD 50
Journal Article

Brexit to Frankfurt – Risk Transfers as a “Dealing” under the Authorized OECD Approach

Andresen, U.
EUR 45 | USD 50
Journal Article

Treaty Benefits Denied for Capital Gains Where Shareholder Not “Real” Owner of Shares

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

The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards

Xu, D. (Diheng)
EUR 75 | USD 70
Journal Article

Taxability of Gains from Sales of Shares and Properties under Section 10(1)(g) of the Income Tax Act

Tan, H.T.
EUR 45 | USD 50
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