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Journal Article

General Report of the French IFA Annual Conference, 16 November 2022 – Beneficial Ownership, Substance: The Search for Reality

Martin, P. (Philippe)
EUR 45 | USD 50
Journal Article

Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.
EUR 45 | USD 50
Journal Article

Spain Amends Interest Limitation Rules in Compliance with the EU Anti-Tax Avoidance Directive (2016/1164)

Cueva González-Cotera, Á. de la; Brioso de la Rica, F.
EUR 45 | USD 50
Journal Article

Global Minimum Tax Reform and the Future of Tax Competition

Chen, J. (Jingxian); Chow, W.
EUR 45 | USD 50
Journal Article

Transfer Pricing in Brazil: Practical Aspects in the Adaptation of the Arm’s Length Standard

Exel, E. van; Moreira, F. Lisboa; Wiertsema, T.A.
EUR 45 | USD 50
Journal Article

Fluvius Antwerpen: Supplies Hidden in a Theft?

Lasiński-Sulecki, K.
EUR 45 | USD 50
Journal Article

CESOP – The Priorities and the Nice-to-Knows

Zutt, J.; Timmermans, M.
EUR 45 | USD 50
Journal Article

Some Thoughts on the Treatment of Crypto Assets from an Italian Legal, Accounting and Tax Perspective

La Candia, I.; Catinari, E.
EUR 45 | USD 50
Journal Article

Tax Progressivity in Developing Countries: Redistributive Reforms to Indirect Taxation

Gazmuri Barker, S.
EUR 45 | USD 50
Journal Article

Italian Tax Authorities Issue Public Ruling on Imported Hybrid Mismatches

Schiavello, S.; Rossi, R.; Ratti, C.
EUR 45 | USD 50
Journal Article

Tax Reliability Index Introduced

Blažejová, Z.
EUR 45 | USD 50
Journal Article

The Platform Economy Will Have Its Own VAT Regime in 2025

Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.
EUR 45 | USD 50
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