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Journal Article

Administrative Court of Appeals Case on Netting Subsidies and Costs under Cost-Plus Method

Douvier, P-J.; Daudé, M.
EUR 45 | USD 50
Journal Article

Appropriate Application of the Berry Ratio as a Profit Level Indicator

Bhatnagar, V.
EUR 45 | USD 50
Journal Article

Status of the Implementation of the OECD/G20 BEPS Initiative in China and Future Developments

Li, N.
EUR 45 | USD 50
Journal Article

World Trade Organization Finding on Anti-Avoidance Measures To Counter Foreign Preferential Tax Regimes versus the Free Flow of Capital and Investment

Ramírez, G.
EUR 45 | USD 50
Journal Article

BEPS Action 4: Policy Considerations and Implementation Status

Offermanns, R.H.M.J.; Huibregtse, S.B.; Verdoner, L.A.; Sood, A.
EUR 45 | USD 50
Journal Article

Taxation of Fees for Technical Services: An Analysis of Indian Tax Treaties and Their Journey Through the Courts

Pal, J.
EUR 45 | USD 50
Journal Article

Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles – Part II

Scherleitner, M.
EUR 45 | USD 50
Journal Article

Recent Clarification of the Tax Authorities on the Italian CFC Regime

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

Tax Shelter Regime for Start-Ups: Finally Up and Running

Goemaere, T.; Hoogendijk, F.
EUR 45 | USD 50
Journal Article

A Mexican Perspective on Value Creation under the OECD’s BEPS Approach to Transfer Pricing

Milewska, M.
EUR 45 | USD 50
Journal Article

A Comparative Analysis of the Indirect Foreign Tax Credit in Latin America and in the United States – Part II

Calderón Manrique, D.
EUR 45 | USD 50
Journal Article

Impact of BEPS Actions on Costa Rican Transfer Pricing Regime

Castro Jurado, S.
EUR 45 | USD 50
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