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12233 results found
Journal Article

The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!

Danon, R.J.
EUR 45 | USD 50
Journal Article

The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”

Lang, M.
EUR 45 | USD 50
Journal Article

Unlimited Adjustments: Some Reflections on Transfer Pricing, General Anti-Avoidance and Controlled Foreign Company Rules, and the “Saving Clause”

Kofler, G.W.; Verlinden, I.
EUR 45 | USD 50
Journal Article

EU VAT to Become a Win-Win-Win: A Dream to Come True?

Lejeune, I.
EUR 45 | USD 50
Journal Article

The 2017 Change to Article 3(2) of the OECD Model: Comments on Professor Alexander Rust’s Presentation

Sasseville, J.
EUR 45 | USD 50
Journal Article

VAT Fixed Establishments in 2020: A Call to Action!

Zutt, J.; Gunter, B.
EUR 45 | USD 50
Journal Article

Singapore Stamp Duty: Strengthening the Additional Conveyance Duty Rules

Tan, J.
EUR 45 | USD 50
Journal Article

Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan

Schön, W.
EUR 45 | USD 50
Journal Article

The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World

Chand, V.; Elliffe, C.
EUR 45 | USD 50
Journal Article

Pros and Cons of the New European Tax Dispute Resolution System and the Spanish Attempt at Transposition

Luchena Mozo, G.M.
EUR 45 | USD 50
Journal Article

Counteracting Abusive Practices under French Tax Law: An Analysis

Afantrouss-Rami, T.; Louvel-Loréal, V.
EUR 45 | USD 50
Journal Article

The OECD Secretariat Proposal for a “Unified Approach” under Pillar One: Strengths and Weaknesses of the New and Revised Nexus and Profit Allocation Rules

Samari, A.S.
EUR 45 | USD 50
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