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Journal Article

Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?

Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos
EUR 45 | USD 50
Journal Article

Permanent Establishments: A Conceptual Analysis and Challenges Ahead

Giuliano, I.; Rondelli, E.
EUR 45 | USD 50
Journal Article

The Interpretation of Multilateral Instruments and the Status of Commentary: The Definition of “Permanent Establishment” in the GLoBE Pillar Two Model Rules

Jackson, G.
EUR 45 | USD 50
Journal Article

Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements

Accolla, I.A.
EUR 85 | USD 85
Journal Article

Intra-Community VAT Fraud: Is It Really a 50 Billion Euro Problem?

Hel-van Dijk, E.C.J.M. van der; Griffioen, M.A.
EUR 45 | USD 50
Journal Article

Legislation Enacted to Mitigate Overkill in Dutch Disregarded Permanent Establishment Rule Implementing ATAD 2

Bane, R.K.; Kleimann, R.
EUR 45 | USD 50
Book

Blueprint for Individual Income Taxation Reform in a Globalized World

Print | ePub | PDF | Online
Starting from
EUR 104 | USD 116
Journal Article

Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty

Hagelin, J.
EUR 45 | USD 50
Journal Article

Practical Information on European VAT

Annacondia, F.
EUR 45 | USD 50
Journal Article

Navigating Tax Objectives and the Future of the Carbon Credit Market in the Gulf Cooperation Council Countries

Hsieh, T.; Bader, Y.
EUR 45 | USD 50
Journal Article

Current Status and Issues of APAs in Japan and Singapore

Yamada, H.; Klaassen, A.
EUR 45 | USD 50
Book

The Justification and Structure of the GloBE Model Rules

Ricardo André Galendi Júnior
Print | ePub | PDF | Online
Starting from
EUR 100 | USD 108
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