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Journal Article

Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization

Hillmann, L.; Hoehl, R.
EUR 45 | USD 50
Journal Article

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application

Kuźniacki, B.
EUR 75 | USD 70
Journal Article

When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions

Bundgaard, J.; Koerver Schmidt, P.; Tell, M.; Nørgaard Laursen, A.; Aarup, L.B.
EUR 45 | USD 50
Journal Article

The (In)Compatibility of Polish CFC Rules with the Constitution Pre and Post-Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)

Kuźniacki, B.
EUR 45 | USD 50
Journal Article

Goodbye to All That? A Requiem for the Destination-Based Cash Flow Tax

Shaviro, D.N.
EUR 45 | USD 50
Journal Article

Postponed Accounting for Import VAT in Finland

Kaleva, A.; Ruohola, T.
EUR 45 | USD 50
Journal Article

GCC VAT - International Goods

Hull, H.R.; Scalia, R.
EUR 45 | USD 50
Journal Article

Rendering Platforms Liable to Collect and Pay VAT on B2C Imports: A Silver Bullet?

Lamensch, M.C.S.
EUR 45 | USD 50
Journal Article

Split Payments in VAT Systems – Is This the Future?

Prätzler, R.C.
EUR 45 | USD 50
Journal Article

A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis

Hellerstein, W.
EUR 45 | USD 50
Journal Article

Ten Questions about Why and How to Tax the Digitalized Economy

Schön, W.
EUR 45 | USD 50
Journal Article

Tax Incentives for Start-up Investments in China: New Developments

Tang, J. (Jieyin)
EUR 45 | USD 50
Showing 3180 of 12703