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Journal Article

Recent Tax Cases of the European Court of Human Rights

Baker, P.
EUR 45 | USD 50
Journal Article

Corporate Loss Utilization through Aggressive Tax Planning

Raunio, M.
EUR 45 | USD 50
Journal Article

Place of Effective Use and Enjoyment of Services – EU History Repeats Itself

Ecker, T.
EUR 45 | USD 50
Journal Article

Direct Tax Treatment of Greenhouse Gas Emission Allowances within the European Union

Cracea, A.
EUR 45 | USD 50
Journal Article

Fixed Ratio Thin Capitalization Rules in Conflict with the Arm’s Length Principle and Relative Issues of Deductibility

Asimakopoulos, K.
EUR 45 | USD 50
Journal Article

Future of VAT and VAT Invoices

Schenk, A.
EUR 45 | USD 50
Journal Article

Bridging the Digital Divide – Taxation on Payments for Software, Information and Digitized Goods

Chung-Sim, S.M.; Yu, J.
EUR 45 | USD 50
Journal Article

Limitation on the Ability To Generate Leg-Out Losses in Currency Transactions

Carman, P.D.
EUR 45 | USD 50
Journal Article

New Rules on Allocation of Profits to Permanent Establishments in Russia: Threat or Opportunity?

Gotovtseva, N.; Inozemtseva, K.
EUR 45 | USD 50
Journal Article

Revision of the Special Considerations for Intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions

Helderman, L.; Sporken, C.J.E.A.
EUR 45 | USD 50
Journal Article

Transfer Pricing Guidance Supplements Existing Tax Code Provisions

Ogazón Juárez, L.G.
EUR 45 | USD 50
Journal Article

The State Administration of Taxation’s Efforts towards Anti-Avoidance

Zhang, Y. (Ying)
EUR 45 | USD 50
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