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Journal Article

Practical Information on European VAT

Annacondia, F.
EUR 45 | USD 50
Journal Article

Tax Policy Trends in Africa – Commentary on the Major Tax Developments in 2013 and 2014

Munyandi, K.; Hamzaoui, R.; Gutiérrez Puente, C.; Ogazón Juárez, L.G.; Marinho, A. Trindade; Montes, M.F.; Naoum, M.; Muyaa, E.
EUR 45 | USD 50
Journal Article

The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model

Lopes Dias V.S., G.
EUR 45 | USD 50
Journal Article

Debt Classification Leads to BEPS Action in Finland

Laukkanen, A.
EUR 45 | USD 50
Journal Article

Australian Taxation Office’s Transfer Pricing Risk-Rating System

Butler, M.; White, L.; Prpic, M.
EUR 45 | USD 50
Journal Article

Cost-Plus Contract R&D Services: Should State Subsidies Be Deducted from the Cost Base?

Silberztein, C.; Granel, B.
EUR 45 | USD 50
Journal Article

Economic Adjustment: Capacity Utilization Adjustment

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

The Implementation of the “Authorised OECD Approach” under German Law and Its Relation to Tax Treaties Already in Force – Can the “Authorised OECD Approach” Be Applied Retrospectively?

Lingier, R.K.
EUR 45 | USD 50
Journal Article

Enforcement or Cooperation – An Analysis of the Compliance Psychology of Taxpayers

Singh, A. (Asmita)
EUR 45 | USD 50
Journal Article

German Federal Tax Court Again Questions Constitutionality of Treaty Override

Hagemann, T.; Kahlenberg, C.
EUR 45 | USD 50
Journal Article

Tax Amnesties as a Transitional Bridge to Automatic Exchange of Information

Urinov, V.
EUR 45 | USD 50
Journal Article

Regulations Provide Further Guidance on the Application of the Authorized OECD Approach to the Attribution of Profit to Permanent Establishments

Andresen, U.
EUR 45 | USD 50
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