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12340 results found
Journal Article

The Economic Allocation of Income and the Disregarding of Narrowly Held Entities Following the OECD/G20 Base Erosion and Profit Shifting Project: Coordination of Work on Exchange of Information and Income Allocation Rules

Hernández González-Barreda, P.A.
EUR 45 | USD 50
Journal Article

Closing the Geelen Loophole and Creating New Issues

Merkx, M.M.W.D.
EUR 45 | USD 50
Journal Article

Taxing the Digital Economy: Domestic and Global Challenges

Haq, I.; Ahmed, M.A.
EUR 45 | USD 50
Journal Article

The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules

Danon, R.J.; Gutmann, D.; Maisto, G.; Martín Jiménez, A.J.
EUR 75 | USD 70
Journal Article

A Critical Evaluation of the International Impact of the Global Minimum Tax

Garbarino, C.
EUR 85 | USD 85
Journal Article

The Confluence of Tax Law, Administrative Law and Public Policy

Morrison, J.A.B.
EUR 45 | USD 50
Journal Article

The Global Minimum Tax: Some Known Unknowns

Di Tanno, T.
EUR 85 | USD 85
Journal Article

An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax

Arnold, B.J.
EUR 45 | USD 50
Journal Article

The Upcoming ATAD 3 Substance Rules: Overview and First Challenges

Dukmedjian, P-R.; Bénézet, C.
EUR 45 | USD 50
Journal Article

Cyberassets, Digital Currencies and Their Regulation

Joseph, A.
EUR 45 | USD 50
Journal Article

The Revised Mutual Agreement Procedure and Recent Developments in Turkey

Kara, M.C.
EUR 45 | USD 50
Journal Article

Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)

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