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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

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

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

Mwaniki, M.
EUR 45 | USD 50
Journal Article

VATs in Africa: Works in Progress

Cnossen, S.
EUR 45 | USD 50
Journal Article

Value Added Tax and the Oil and Gas Industry in Nigeria

Andah, E.; Ike, C.
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

Recent Developments in Transfer Pricing Documentation Requirements

Möller, L. (Louise)
EUR 45 | USD 50
Journal Article

Chilean Transfer Pricing Regime and Implementation of BEPS Actions 8-10, 12 and 13 Recommendations

Valdivieso, P.; Macías, M.
EUR 45 | USD 50
Journal Article

The Effect of the OECD/G20 BEPS Initiative on the Attribution of Profits to Permanent Establishments: The Special Case of Agency Permanent Establishments

Tracana, D.
EUR 45 | USD 50
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