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Journal Article

Thin Capitalization: An Unanswered Question Following Recent Spanish Amendments

Luchena Mozo, G.M.
EUR 45 | USD 50
Journal Article

Article 3(2) of the OECD Model Tax Convention and the Scope of Domestic Law

Engelen, F.A.; Gunn, A.
EUR 45 | USD 50
Journal Article

Cross-Border Charitable and Other Pro Bono Contributions

Thömmes, O.; Muehlmann, B.W.
EUR 45 | USD 50
Journal Article

VAT on Non-Resident Sellers

Millar, R.M.
EUR 45 | USD 50
Journal Article

Consequences of an Arbitrary Distinction – The Debt-Equity Conundrum

Brown, P.A.; Lambooij, M.V.
EUR 45 | USD 50
Journal Article

Enterprise Services

Sprague, G.D.
EUR 45 | USD 50
Journal Article

Cross-Border Tax Arbitrage

Altman, Z.D.
EUR 45 | USD 50
Journal Article

Limitations on Benefits Articles in Income Treaties: The Current State of Play

Gutmann, D.
EUR 45 | USD 50
Journal Article

Taxation of Financial Transactions: Is It Time for the “Robin Hood Tax”?

Shaviro, D.N.
EUR 45 | USD 50
Journal Article

Netherlands Bank Tax Introduced

Kavelaars, P.
EUR 45 | USD 50
Journal Article

The BRICs: Tax Treaty Policy Regarding Dividends

Hernández Gómez, M.I.
EUR 45 | USD 50
Journal Article

Pending Court of Justice of the European Union Cases

Brokelind, C.
EUR 45 | USD 50
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