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12234 results found
Journal Article

The Constitutional Implications of an EU Arm’s Length Principle

Daly, S.
EUR 45 | USD 50
Journal Article

The OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy – A Potential Improvement of the International Taxation Framework?

Postler, S.
EUR 45 | USD 50
Journal Article

Tax Loss Utilization through Company Reorganizations

Perrou, K.
EUR 45 | USD 50
Journal Article

The “Torino-Busan Declaration”: Identifying Priorities in an International Setting for Tax Professionals and Taxpayers

Valente, A. (Alessandro); Ivanovski, A.
EUR 45 | USD 50
Journal Article

Diagnosing the VAT Compliance Burden: A Cross-Country Assessment

Evans, C.; Highfield, R.; Tran-Nam, B.; Walpole, M.
EUR 45 | USD 50
Journal Article

Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory

Oguttu, A.W.
EUR 75 | USD 70
Journal Article

Mandatory Disclosure Rules: Spotlight on Germany

Dietrich, M.
EUR 45 | USD 50
Journal Article

Comment on Galeria Parque Nascente (Case C-438/18) Regarding the Deductibility of Interest in the Context of a Neutral Merger

Romão, F.; Duarte, C. Reis; Maurício, R.
EUR 45 | USD 50
Journal Article

The 2020 Call-Off Stock Arrangements: A Simplification?

Wille, P.
EUR 45 | USD 50
Journal Article

Cloud Computing: Difficulties in Applying Current and Proposed Nexus and Profit Allocation Rules in a Cross-Border Scenario

Scornos, D.
EUR 45 | USD 50
Journal Article

Federal Court Agrees with Glencore That Prices for Copper Concentrate Were Arm’s Length

Butler, M.; Wang, L.; Vu, C.
EUR 45 | USD 50
Journal Article

VAT Quick Fixes Implementation in Germany – An Overview

Prätzler, R.C.
EUR 45 | USD 50
Showing 2088 of 12234