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Journal Article

A Step towards Adopting an Approach in Line with BEPS Measures: India Revises Its Comments in the Draft UN Manual

Agrawal, M.
EUR 45 | USD 50
Journal Article

Analysis of the Case Law on the Scope of Article 17 of the OECD Model: Issues Resolved and Yet to Be Resolved

Romero Topete, L.A.
EUR 45 | USD 50
Journal Article

Draft Decree on Transfer Pricing and Direct Tax Administration of Related-Party Transactions

Nguyen, P.T.; Du, B. Ngoc
EUR 45 | USD 50
Journal Article

Location of Board Meetings Insufficient To Determine Place of Central Management and Control

Gupta, G.
EUR 45 | USD 50
Journal Article

New Transfer Pricing Information Returns and Rules for Effecting Transfer Pricing Adjustments

Quiñones, M.; Camacho, O.
EUR 45 | USD 50
Journal Article

Impact of BEPS Project on Centralized Operating Models

Bilaney, S.K.
EUR 45 | USD 50
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

The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive

Govind, S.P.; Turcan, L.
EUR 45 | USD 50
Journal Article

The UN Committee of Experts and the UN Model: Recent Developments

Arnold, B.J.
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

Administrative and Structural Challenges with the Prospective Indian GST Regime

Jain, S.
EUR 45 | USD 50
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