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Journal Article

Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive

Stankiewicz, L.
EUR 45 | USD 50
Journal Article

Russian Approach to Withholding Taxation of Payments under Finance Leases

Chitaya, R.
EUR 45 | USD 50
Journal Article

Opinion Statement ECJ-TF 3/2020 on the General Court Decisions of 15 July 2020 in Ireland v. Commission and Apple v. Commission (Joined Cases T-778/16 and T-892/16) on State Aid Granted under Tax Rulings Fixing the Attribution of Profits to Permanent Esta

CFE ECJ Task Force
EUR 45 | USD 50
Journal Article

Analysis of the VAT Gaps in Morocco

Htitich, M.
EUR 45 | USD 50
Journal Article

Cash Pooling during and in the Aftermath of the COVID-19 Pandemic: Insights from Selected Court Cases

Daba, B.T.; Schrievers, P.T.F.; Mohan, N.
EUR 45 | USD 50
Journal Article

The Dutch Supreme Court Rules that Management of Individual Assets via Investment Profiles Is VAT Exempt

Zutt, J.
EUR 45 | USD 50
Journal Article

Reasonableness and Diligence of Transactions Performed by Non-Existent Traders: Asymmetries between the Italian and the European Case Law

Ferrari, M.; Lanotte, G.
EUR 45 | USD 50
Journal Article

Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017): When Clarifications Raise Further Doubts

Patti, G.F.
EUR 45 | USD 50
Journal Article

Special Tax Regime Applicable to Contributions of Controlling and “Qualifying” Participations in Italy: Recent Developments

Allena, M.; Rossi, R.
EUR 45 | USD 50
Journal Article

NBR’s Tax Policy on Minimizing the VAT Burden in the Construction and Real Estate Industry in Bahrain

oğlu Majidli, M.K.
EUR 45 | USD 50
Journal Article

Entertainers and Sportspersons under the Revised Netherlands Tax Treaty Policy

Molenaar, D.
EUR 45 | USD 50
Journal Article

Making the Mutual Agreement Procedure More Effective in Greece: A Commentary on the Guidelines for the Conduct of MAPs

Perrou, K.
EUR 45 | USD 50
Showing 1848 of 12340