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12340 results found
Journal Article

Eligibility for Mutual Agreement Procedure under Tax Treaties Following Application of the Principal Purpose Test

Markey, B.; Gisquiere, T.
EUR 45 | USD 50
Journal Article

The ECJ’s Jurisprudence versus the VAT Committee’s Guideline on the “Economic” Exemption for Transportation Services to Export Goods: Time for Repair to Protect EU Business’ Global Competitiveness

Lejeune, I.
EUR 45 | USD 50
Journal Article

Back to the Future of VAT or Waiting for Godot?

Lejeune, I.
EUR 45 | USD 50
Journal Article

The Court of First Instance Reaffirmed the Principles for Determining the Locality of Profits

Chen, E. (Eric)
EUR 45 | USD 50
Journal Article

The OECD Model Rules and DAC7: A Critical Assessment of Selected Design and Enforcement Issues

Zilli, G.
EUR 45 | USD 50
Journal Article

Luxury Fashion and Transfer Pricing: IP Owners, Distributors, Supply Chain and Digitalization at the Beginning of a New Era

Abatista, G.
EUR 45 | USD 50
Journal Article

Is the “Dual VAT” Proposed by the Brazilian Indirect Tax Reform a Real VAT?

Moura, F. Santos
EUR 45 | USD 50
Journal Article

DEBRA: All That Glitters Is Not Gold

Ledure, D.; Deré, P.; Van der Velden, M.; Bastiaens, I.
EUR 45 | USD 50
Journal Article

Council of State Decides Participation of an Individual on Greek Board of Directors not Sufficient to Presume Greek Tax Residence

Douvas, E.
EUR 45 | USD 50
Journal Article

VAT Registration Thresholds in Europe

Annacondia, F.
EUR 45 | USD 50
Journal Article

Reform of the Control Concept under the German CFC Rules – Problem Areas and Open Questions

Moser, T.; Hentschel, S.
EUR 45 | USD 50
Journal Article

Is a Distributor a Trader or a Service Provider for Sales Tax Purposes: An Unnecessary Dilemma

Memon, N.
EUR 45 | USD 50
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