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Journal Article

Italian Tax Authorities Provide First Clarification of the New Tax Exemption for Dividends Related to Direct Investment by EU/EEA Investment Funds

Bonissoni, A.; Villa, R.
EUR 45 | USD 50
Journal Article

Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law

Pistone, P.; Nogueira, J.F. Pinto; Turina, A.; Lazarov, I.
EUR 85 | USD 85
Journal Article

An Analysis of Diverse Unilateral Digital Tax Measures in Asian Countries

Jalan, N.
EUR 45 | USD 50
Journal Article

First Danish Decisions on Beneficial Ownership following the ECJ Decisions in the “Danish Cases”

Tolstrup, B.; Bjørnholm, N.
EUR 45 | USD 50
Journal Article

Transfer Pricing of Trademark: The Legal Restrictions Regarding the Application and Interpretation of the Arm’s Length Principle – The Finnish Approach – Part I

Pankakoski, K.
EUR 45 | USD 50
Journal Article

The New World of Pillar One – Practical Thoughts on the New Scope

Altenburg, N.; Schlücke, K.
EUR 45 | USD 50
Journal Article

On the European Commission’s Understanding of the Arm’s Length Principle in International Taxation versus State Aid Matters

Castagna, S.
EUR 75 | USD 70
Journal Article

Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure

Serrano Antón, F.
EUR 75 | USD 70
Journal Article

Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective

Koerver Schmidt, P.; Kleist, D.; Lindgren, J.
EUR 45 | USD 50
Journal Article

Numerous EU Member States are in Breach of EU Law by Requiring Taxpayers to Demonstrate Absence of Abuse

Ravelli, A.W.; Franconi, F.
EUR 45 | USD 50
Journal Article

Australia’s Inaction on Mandatory Disclosure Rules: Can You Have Too Many Disclosure Regimes?

Black, C.M.
EUR 45 | USD 50
Journal Article

Corporate Tax Changes

Tzenova, L.
EUR 45 | USD 50
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