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12338 results found
Journal Article

The Meaning of “Borne by” in Article 15(2)(c) of the OECD Model: Part One

Nitikman, J.A.
EUR 45 | USD 50
Journal Article

Navigating the Complexity of EU Rules in Direct Taxation: Legislative Clutter, Institutional Initiatives and Steps Toward a Sustainable Framework

Popa, O.
EUR 45 | USD 50
Journal Article

From Aiken to AI: Evolution and Innovation in Combatting Treaty Shopping and Tax Avoidance in International Tax Law

Elzelingen, A. van; Rizzo, A.
EUR 85 | USD 85
Journal Article

Upfront Transfer Pricing Certainty and Compliance via Advance Pricing Agreements in the United Arab Emirates

Manekshaw, M.; Ruijter, D. de; Minea, A.
EUR 45 | USD 50
Journal Article

Are the Top Five Economies on Top of Advance Pricing Agreements? A Statistical Analysis

Sharma, K. (Kuldeep)
EUR 45 | USD 50
Journal Article

Controversies Regarding Commodity Market Valuation in Peru: Operational Inconsistencies and Transfer Pricing Challenges

Benzaquen, R.
EUR 45 | USD 50
Journal Article

Use of Artificial Intelligence in Detecting Tax Non-Compliance Risks: A Policy Assessment with a Focus on Hybrid Mismatch Arrangements

Arıtı Erdem, İ.
EUR 75 | USD 70
Journal Article

What Kosmiro Taught Us about the VAT Treatment of Transfers of Debt

Zutt, J.; Gunter, B.
EUR 45 | USD 50
Journal Article

(Un)limited Multilateral Tax Treaties: The Interplay between Multilateralization and Bilateral Flexibility

Živković, L.; Dietz, M.
EUR 75 | USD 70
Journal Article

The Electronic Tax Residence Certificate (eTRC) under the FASTER Directive: A Major Step towards EU Digital Tax Administration

Giralt, M.; Bustos, L.
EUR 45 | USD 50
Journal Article

Building Blocks of an International Tax Order: A Foreword

Morris, W.H.; Schön, W.
EUR 45 | USD 50
Journal Article

Non-Discrimination of Foreign Firms, Persons and Products

Kofler, G.W.
EUR 45 | USD 50
Showing 156 of 12338