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Journal Article

Hybrid Mismatches and the BEPS Project: A Spanish Perspective on Brazilian Juros

Lorán Meler, M.; Villa, E.
EUR 45 | USD 50
Journal Article

Participation Exemption and Foreign Entities: How Far Can Judicial Interpretation Go?

Morri, S.; Guarino, S.
EUR 45 | USD 50
Journal Article

The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?

Cerioni, L.
EUR 45 | USD 50
Journal Article

The European Commission’s Proposal for Double Taxation Dispute Resolution: Turning the Tide?

Debelva, F.; Luts, J.
EUR 45 | USD 50
Journal Article

Regulations Deem Debt to Be Equity and Derivative Payments to Be Dividends

Carman, P.D.
EUR 45 | USD 50
Journal Article

Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation

Martínez Laguna, F.D.
EUR 75 | USD 70
Journal Article

Is a Letter of Comfort a Chargeable Intra-Group Service?

Bilaney, S.K.
EUR 45 | USD 50
Journal Article

New Transfer Pricing Documentation Rules: Implementation of BEPS Action 13 Recommendations

Astuti, M.D.
EUR 45 | USD 50
Journal Article

Motor Racing Circuit Constitutes a Permanent Establishment

Dugar, A.
EUR 45 | USD 50
Journal Article

Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions

Escribano, E.
EUR 45 | USD 50
Journal Article

Revised OECD Draft Guidance on the Profit Split Method: The Need for Conceptual Refinements!

Bilaney, S.K.
EUR 45 | USD 50
Journal Article

Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots

Oberson, X.
EUR 75 | USD 70
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