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Journal Article

E-Commerce VAT Concerns

Bashandeh, R.

25 May 2022

EUR 45 | USD 50

Journal Article

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

Pistone, P.; Nogueira, J.F. Pinto; Turina, A.; Lazarov, I.

25 May 2022

EUR 75 | USD 70

Journal Article

Recent Hungarian Tax Developments

Felkai, R.

25 May 2022

EUR 45 | USD 50

Journal Article

New Regime for Family Offices – Is Tax Certainty Included in the Package?

Sofrona, L-E.

25 May 2022

EUR 45 | USD 50

Journal Article

How to Move Forward with Country-by-Country Reporting? A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review

Müller, R. (Raphael); Schoenrock, M.; Spengel, C.

24 May 2022

EUR 75 | USD 70

Journal Article

The Utility of Tax Residence Tests beyond Taxing Rights and the Concept of “Tests of Belonging” Given the Growing Number of Multilateral Provisions in the Context of Territorial Tax Regimes with Special Reference to Gibraltar and Hong Kong

Jackson, G.

22 May 2022

EUR 45 | USD 50

Journal Article

The Mechanisms for Defeating Tax Avoidance and Acts of Non-Compliance: The Obligation of the State and the International Community to Legitimate Reasonable Taxpayer Choices

Jackson, G.; Brown, H. (Harriet)

18 May 2022

EUR 45 | USD 50

Journal Article

Report of the Proceedings of the Eleventh Assembly of the International Association of Tax Judges Held Online on 22 October 2021

Michel, B.

17 May 2022

EUR 45 | USD 50

Journal Article

Denmark and France Sign Long-Awaited New Income Tax Treaty

Pouletty, M.

16 May 2022

EUR 45 | USD 50

Journal Article

Temporary Reduction in VAT in Response to the COVID-19 Pandemic: A Model-Theoretical Description of Corporate Decisions

Bachmann, C.; Seifert, C.

16 May 2022

EUR 85 | USD 85

Journal Article

VAT Wrongly Charged by the Supplier and Right of the Customer to Deduct, from an Italian and EU Perspective: Where Are We?

Bisioli, A.; Zanetti, M.

13 May 2022

EUR 45 | USD 50

Journal Article

Comparison of the Substantive Aspects of Impermissible Tax Arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)

Zebert, B.

12 May 2022

EUR 45 | USD 50

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Shop - Journal Articles

E-Commerce VAT Concerns

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

Recent Hungarian Tax Developments

New Regime for Family Offices – Is Tax Certainty Included in the Package?

How to Move Forward with Country-by-Country Reporting? A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review

The Utility of Tax Residence Tests beyond Taxing Rights and the Concept of “Tests of Belonging” Given the Growing Number of Multilateral Provisions in the Context of Territorial Tax Regimes with Special Reference to Gibraltar and Hong Kong

The Mechanisms for Defeating Tax Avoidance and Acts of Non-Compliance: The Obligation of the State and the International Community to Legitimate Reasonable Taxpayer Choices

Report of the Proceedings of the Eleventh Assembly of the International Association of Tax Judges Held Online on 22 October 2021

Denmark and France Sign Long-Awaited New Income Tax Treaty

Temporary Reduction in VAT in Response to the COVID-19 Pandemic: A Model-Theoretical Description of Corporate Decisions

VAT Wrongly Charged by the Supplier and Right of the Customer to Deduct, from an Italian and EU Perspective: Where Are We?

Comparison of the Substantive Aspects of Impermissible Tax Arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)