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Journal Article

Meaning of “Associated Enterprise” – Interplay between Sections 92A(1) and 92A(2) of the Income Tax Act

Dugar, A.
EUR 45 | USD 50
Journal Article

Impact of BEPS Project on Centralized Operating Models

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

The “Other Income” Article in Tax Treaties as Interpreted by the Courts: A Case Law Analysis

Orellana Polo, E.
EUR 45 | USD 50
Journal Article

Action 6 of the OECD/G20 BEPS Initiative: The Effect on Holding Companies

Karadkar, R.
EUR 45 | USD 50
Journal Article

Guidance on the Application of the Principal Purpose Test in Tax Treaties

Kolosov, V.
EUR 45 | USD 50
Journal Article

Taxation of Remuneration from Employment aboard a Ship or Aircraft Operated in International Traffic: Interpretation Issues under Article 15(3) of the OECD Model

De Broe, L.; Luts, J.
EUR 45 | USD 50
Journal Article

Administrative and Structural Challenges with the Prospective Indian GST Regime

Jain, S.
EUR 45 | USD 50
Journal Article

Uruguay’s Treaty Policy

Barrios Correa, R.
EUR 45 | USD 50
Journal Article

Is Luxembourg a Tax-Efficient Platform for Investing in Africa?

Badoc, J.
EUR 45 | USD 50
Journal Article

How “Limited” Is Limited Force of Attraction? An Analysis of the Relevant Case Law and the Potential Implications of the OECD/G20 BEPS Initiative

Sagar, S.
EUR 45 | USD 50
Journal Article

What Is the Scope of the Concept of “Income” in Article 16 of the OECD Model?

Cools, A.
EUR 45 | USD 50
Journal Article

VAT Concept on Place of Use or Consumption – The Case of Kenya

Mwaniki, M.
EUR 45 | USD 50
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