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Journal Article

New Transfer Pricing Guidance in the Netherlands on Intra-Group Pricing of Financial Transactions – An Analysis of Potential Implications

Brouwers, D.M.; Buck, S.P. de
EUR 45 | USD 50
Journal Article

Fairness in International Tax Recovery Assistance: The European Court of Justice as a Driving Force for the Respect of Fundamental Tax Debtor Rights

Vandenberghe, L.
EUR 75 | USD 70
Journal Article

An Innovative Approach to Overcoming the “Joint-Decision Trap”: EU Law Requirements for AVMSD-Based Financial Contributions from a Tax Policy Perspective

Kirchmayr, S.; Geringer, S.
EUR 45 | USD 50
Journal Article

New Legislative Tool for Introducing EU-Wide Windfall Taxes

Erdős, G.; Czoboly, G.
EUR 45 | USD 50
Journal Article

Consultation Paper on the Tax Challenges Arising from the Digitalization of the Economy

Butler, M.; Mai, K.
EUR 45 | USD 50
Journal Article

Implications for Transfer Pricing Regarding Government Subsidies Following the COVID-19 Pandemic

Riedl, A.; Münch, M.; Tridico Massó, M.
EUR 45 | USD 50
Journal Article

Need to Revisit and Amend OECD Guidelines on Marketing Intangibles

Mitra, R.K.
EUR 45 | USD 50
Journal Article

Does a Partial Transfer of the Dividend-Received Deduction upon a Tax-Neutral Merger Violate the EU Parent-Subsidiary Directive?

Wouters, P-J.
EUR 45 | USD 50
Journal Article

Transfer Pricing Considerations for Procurement and Sourcing Entities

Tcherveniachki, V.
EUR 45 | USD 50
Journal Article

CUP Method: Could It Be a Reliable “Sanity Check” When the Arm’s Length Principle Is Verified Using a Transactional Profit Method?

Pozzi, F.; Consalter, L.
EUR 45 | USD 50
Journal Article

EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)

Wouters, P-J.
EUR 45 | USD 50
Journal Article

Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

Sánchez de Castro Martín-Luengo, E.
EUR 45 | USD 50
Showing 1164 of 12538