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Journal Article

The Principal Purpose Test’s Burden of Proof: Should the OECD Commentary on Article 29(9) Specify Which Party Bears the Onus?

Landsiedel, S.
EUR 75 | USD 70
Journal Article

Chain Transactions, the Temporal Criterion and Article 36a – Old Solutions to New Problems?

Bengtsson, J.
EUR 45 | USD 50
Journal Article

VAT E-Commerce Package: Customs Bugs in the System?

Messina, S.
EUR 75 | USD 70
Journal Article

Defining Collective Investment Vehicles for Tax Purposes in Developing Countries: Focus on Kenya, Mauritius, Morocco and South Africa

Waris, A.; Atim, J.A.
EUR 45 | USD 50
Journal Article

New Transfer Pricing Documentation Requirements in Italy: The Renewed Interplay between Domestic Regulations and International Sources

Albano, A.; Monga, C.G.
EUR 45 | USD 50
Journal Article

Adapting Taxation for the Digital Economy in Singapore

Ooi, V.
EUR 45 | USD 50
Journal Article

Taxing Automated Digital Services: Targeted Online Advertising

Issakova, S.
EUR 45 | USD 50
Journal Article

Italy and Switzerland Sign New Agreement on Income Taxation of Frontier Workers: Initial Comments from an Italian Perspective

Salvatore, P.; Rossi, R.
EUR 45 | USD 50
Journal Article

The OECD Pillar 1 Blueprint: Why Amount B Matters

Dykes, I.F.; Keegan, L.H.
EUR 45 | USD 50
Journal Article

International Association of Tax Judges Webinar: Tax Courts during the COVID-19 Pandemic

Michel, B.
EUR 45 | USD 50
Journal Article

Abolition of “Loop Structures” in South Africa Makes for Easier International Planning

Mazansky, E.
EUR 45 | USD 50
Journal Article

How Did We End Up with This Budget and This US International Tax System? A Brief History of the Proposed Predecessor Tax Reforms to the Tax Cuts and Jobs Act of 2017

Nylen, P.C.
EUR 45 | USD 50
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