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Journal Article

Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)

Manzi, G.; Menozzi, M.
EUR 45 | USD 50
Journal Article

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union

Imparato, D.
EUR 85 | USD 85
Journal Article

Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women

Donno, D.; Kern, A. (Andreas); Reinsberg, B.
EUR 75 | USD 70
Journal Article

Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)

Xygka, A.
EUR 45 | USD 50
Journal Article

Commission

Xygka, A.
EUR 45 | USD 50
Journal Article

Parliament

Xygka, A.
EUR 45 | USD 50
Journal Article

Council

Xygka, A.
EUR 45 | USD 50
Journal Article

The Subject-to-Tax Rule in East Africa: Is It Worth It?

Strachey, A.
EUR 75 | USD 70
Journal Article

The Quiet Evolution in International Tax: Domestic Law and Double Taxation

Elliffe, C.
EUR 75 | USD 70
Journal Article

Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services

Tao, Z.
EUR 45 | USD 50
Journal Article

Intra-Group Financing: Analysis of the Coexistence of the Arm’s Length Principle with the General Anti-Abuse Rules

Sencar, D.; Iervolino, R.
EUR 45 | USD 50
Journal Article

Shifting Principal Functions out of Germany: Learnings from Fiscal Court of Lower Saxony Decision of 3 August 2023, File Reference 10 K 117/20

Heidecke, B.; Ebeling, F.; Weigelt, Y.
EUR 45 | USD 50
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