Shop - Journal Articles

Free Content
Free Content
Title
Title
Year
Year
12234 results found
Journal Article

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

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

The OECD Global Minimum Tax Proposal under Pillar Two: Will It Achieve the Desired Policy Objective?

Das, P.; Rizzo, A.
EUR 45 | USD 50
Journal Article

Taxation of Investment Vehicles and the Free Movement of Capital

Stöber, M.
EUR 45 | USD 50
Journal Article

Aligning Taxation on Peer-to-Peer-Lending Business with Taxation on Digital Economy in Indonesia

Dwi Nugroho, A.
EUR 45 | USD 50
Journal Article

Germany’s Implementation of EU Defensive Tax Measures against Non-Cooperative Jurisdictions

Ditz, X.; Seibert, C.
EUR 45 | USD 50
Journal Article

Is the Belgian Tax Consolidation Regime EU-Proof?

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

ESG Transformation and Transfer Pricing Implications

Burgstaller, I.
EUR 45 | USD 50
Journal Article

Corporate Residency – Central v. Effective Management

Joseph, A.
EUR 45 | USD 50
Journal Article

Pillar One and Pillar Two: A Confirmation of the Formulaic Apportionment and Anti-Avoidance Approaches of the Value Creation Functional DEMPE Formula Standard?

Screpante, M.S.
EUR 45 | USD 50
Journal Article

Sustainable Financing and Transfer Pricing – How Environmental, Social and Governance Considerations Seep through into the Arm’s Length Principle

Ledure, D.; Tregubova, D.; Yuan, R.; Yang, B.; Gill, G. (Gurpal); Sagar, M.
EUR 45 | USD 50
Journal Article

The Challenges of Digitization of Tax in a Historically Paper Environment

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

International Association of Tax Judges Webinar: Tax Procedures and Landmark International Case Law in India

Michel, B.
EUR 45 | USD 50
Showing 1416 of 12234