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Journal Article

Risk Matrix Approach in Selecting Comparable Parties for Transfer Pricing Benchmarking: A Practical Framework for Multinational Enterprises

Adrinata, R.
EUR 45 | USD 50
Journal Article

Exemption of Inbound Dividends from Non-Corporate Taxes under the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 4/2025 on the Decision of the CJEU of 1 August 2025 in Banca Mediolanum (Joined Cases C-92/24 to C-94/24)

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

Global Business, Local Rules: Cracking the Code of e-Invoicing in Malaysia

Raja Kumaran, P.; Arokiam, S.M.
EUR 45 | USD 50
Journal Article

Unlocking New Tax Incentives in Vietnam to Enhance Private Sector Business Development

Nguyen, H.N. Thi; Nguyen Hoang, N.A.; Nguyen Ngoc, M.N.
EUR 45 | USD 50
Journal Article

The Legality of Brazil's Dual Method of Implementing Selected GloBE Model Rules through Dynamic Reference

Calich da Fonseca, I. Garcia
EUR 45 | USD 50
Journal Article

Quadrangular Transactions: A Defined Regime at Last

Echevarría Zubeldia, G.
EUR 45 | USD 50
Journal Article

Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform

Balanin, R.
EUR 45 | USD 50
Journal Article

Is the New Belgian Exit Tax on Shareholders of Migrating Companies EU-Proof?

Wouters, P.
EUR 45 | USD 50
Journal Article

European Tax Aspects of the Proposed 28th Legal Regime

Ranchev, G.
EUR 45 | USD 50
Journal Article

The Use of Artificial Intelligence by Tax Authorities for Tax Auditing Purposes: Reflections in Light of the European Taxpayer Code and the Adoption of a Tax Control Framework by Corporate Taxpayers

Cerioni, L.
EUR 85 | USD 85
Journal Article

Taxing the Gig Economy: Challenges for Building a Coherent Framework

Amaddeo, F.
EUR 45 | USD 50
Journal Article

Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

Fulop, R.
EUR 45 | USD 50
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