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12180 results found
Journal Article

Taxing the Digital Economy – The OECD Secretariat’s New Transfer Pricing A-B-C and Alternative Courses of Action

Förster, H.; Greil, S.; Hilse, A.
EUR 45 | USD 50
Journal Article

Split Payment across the European Union – Review and Analysis

Gryziak, B.
EUR 45 | USD 50
Journal Article

Protected Tax Havens: Cornering the Market through International Reform?

Kolstad, I.
EUR 75 | USD 70
Journal Article

The Determination and Assessment of the Appropriateness of Interest Rates in the Case of Cross-Border Financial Transactions between Related Parties – A Case Study

Greil, S.; Schilling, D.
EUR 45 | USD 50
Journal Article

Are Advance Pricing Agreements Experiencing a Renaissance as a Dispute Resolution Mechanism in the Era Following the OECD/G20’s Base Erosion and Profit Shifting Initiative?

Markham, M.
EUR 45 | USD 50
Journal Article

The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test

Kandev, M.N.; Lennard, J.J.
EUR 45 | USD 50
Journal Article

Supervisory Board Members: Revision of the Dutch VAT Position Required after the ECJ’s IO Case Ruling?

Vonken, G.
EUR 45 | USD 50
Journal Article

Comments on Professor Yariv Brauner’s Lecture “The True Nature of Tax Treaties”

Vermeulen, H.
EUR 45 | USD 50
Journal Article

The True Nature of Tax Treaties

Brauner, Y.
EUR 45 | USD 50
Journal Article

Transfer Pricing and Deemed Arm’s Length Approaches: A Proposal for Optional Safe Harbour Methods Based on Accurate Predetermined Margins of Profitability

Neto, L.F.
EUR 85 | USD 85
Journal Article

Attribution of Profits to Permanent Establishments: Should the AOA Be Maintained as the OECD Standard?

Theophilou, C.A.
EUR 45 | USD 50
Journal Article

Council

Alvarado, M.
EUR 45 | USD 50
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