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Journal Article

Considerations on Icelandic Transfer Pricing Rules in Light of First District Court Ruling in Transfer Pricing Case

Sigurvaldadóttir, V.T.
EUR 45 | USD 50
Journal Article

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.
EUR 45 | USD 50
Journal Article

Threshold for the ATAD CFC Provision Substance Carve-Out to Apply: Significant, Substantive, Genuine or Real Economic Activities?

Helminen, M.
EUR 45 | USD 50
Book

Taxation of International Partnerships - 2nd edition

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EUR 144 | USD 158
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Taxation and Inequalities

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Free Book - Open Archive
Journal Article

Pillar Two and the Existing Corporate Tax Regime: Are Amendments Necessary?

Milev, T.
EUR 45 | USD 50
Journal Article

Administrative Court of the Canton of Zug, Decision A 2023 1 (5 December 2024): Inadmissibility of Multi-Year Testing for Negative Operating Margin Resulting from Routine Distribution Activities

Denger, B.
EUR 45 | USD 50
Journal Article

Comparability Analysis in Practice: Recent Developments from Transfer Pricing Audits and Court Cases

Ökten, R.; Schoorl, D.; Kleimann, M.
EUR 45 | USD 50
Journal Article

Italian Digital Service Tax: Will the Sunset Clause Never Apply?

Scandone, F.S.; Dri, S.
EUR 45 | USD 50
Journal Article

Focus on Fairness – The Binding Power of Requests for Recovery and Precautionary Measures under the EU Recovery Directive (2010/24)

Duvinage, L.
EUR 45 | USD 50
Journal Article

Who Benefits from the Concessional Corporate Tax Regime in India?

Mukherjee, S. (Sacchidananda)
EUR 45 | USD 50
Journal Article

On Trial: The Burden of Proof in Dutch Transfer Pricing Case Law

Wingerter, B.; Boom, J. van
EUR 45 | USD 50
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