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Journal Article

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

Kemboi, R.
EUR 45 | USD 50
Journal Article

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

Valdo, A. de Oliveira
EUR 45 | USD 50
Journal Article

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

Zalasiński, A.
EUR 45 | USD 50
Journal Article

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

Bawoh, E-B.
EUR 45 | USD 50
Journal Article

VAT on Cross-Border Digital Services in South Africa

Botes, M.
EUR 45 | USD 50
Journal Article

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

Cai, Q.
EUR 75 | USD 70
Journal Article

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

Li, X. (Xinyi)
EUR 45 | USD 50
Journal Article

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

Offermanns, R.H.M.J.
EUR 45 | USD 50
Journal Article

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

Pereira, A. Torres
EUR 45 | USD 50
Journal Article

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Maisto, G.
EUR 45 | USD 50
Journal Article

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

Karnath, S.; Brugger, H.
EUR 45 | USD 50
Journal Article

Open and Hidden Issues in the Interpretation of Article 2

Oepen, W. (Wolfgang)
EUR 75 | USD 70
Showing 204 of 12164