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Journal Article
Memorandum on Tax Treaty Policy 2020: Looking Ahead and Back at Netherlands Policy on Negotiating and Signing Tax Treaties
EUR 45 | USD 50
Journal Article
The Protection of Individual Taxpayer Rights Regarding Exchange of Information on Request in the European Union
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Journal Article
Cooperative Compliance in the European Union: An Introduction to the European Trust and Cooperation Approach
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Journal Article
Most Favoured Nation Clauses in Tax Treaties: Comparative Analysis and Main Issues
EUR 75 | USD 70
Journal Article
Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
EUR 45 | USD 50
Journal Article
The Arm’s Length Principle and Equity Dispositions: The Case of Thick Capitalization – Part 1
EUR 45 | USD 50
Journal Article
The Common Reporting Standard, the “Managed By” Entity and the Purpose Test
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