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Journal Article

Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services

Báez Moreno, A.
EUR 75 | USD 70
Journal Article

Cryptocurrency Tax Compliance in the European Union: Reality or Mirage?

Ahmed, M. (Marwan)
EUR 45 | USD 50
Journal Article

Resolution 5010/2021 on Transfer Pricing Reporting Obligations in COVID-19 Times

Meloni, E.O.
EUR 45 | USD 50
Journal Article

Taxing Consumer-Facing Business as a Regulatory Currency

Dourado, A.P.
EUR 75 | USD 70
Journal Article

Income Adjustments for Cross-Border Bilateral or Multilateral Advance Pricing Arrangements

Hsu, L.; Shie, J.R.
EUR 45 | USD 50
Journal Article

The Commission's Burden of Proof in Respect of Fiscal State Aid Following the ECJ Decision in the Spanish Sports Clubs Case

Pérez Merino, C.
EUR 45 | USD 50
Journal Article

India Prescribes Thresholds for Determination of a Digital Permanent Establishment

Patel, V.T.; Mahajan, A. (Amol); Bangera, N.
EUR 45 | USD 50
Journal Article

Can Distributable Ledger Technology Be Part of the Future Withholding Tax Solution?

Radcliffe, P.; Yung, C.
EUR 45 | USD 50
Journal Article

Public Disclosure of Taxpayer Information as a Measure to Improve Tax Compliance

Nakayama, K.
EUR 45 | USD 50
Journal Article

Should Inheritance Be Taxed as Income?

Stevanato, D.
EUR 75 | USD 70
Journal Article

Lessons to Be Learned from the Dutch Childcare Allowance Scandal: A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany

Hadwick, D.; Lan, S.
EUR 75 | USD 70
Journal Article

A Blueprint for Restructuring the OECD Model’s Distributive Rules

Raad, C. van
EUR 45 | USD 50
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