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12234 results found
Journal Article

Should VAT Be the Next Environmental Policy Tool?

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

Abuse of Law under EU Directives

Mulder, F.; Cattel, Y.C.
EUR 45 | USD 50
Journal Article

Incidental Transactions Excluded from the VAT Pro Rata Calculation: The ECJ and the Italian Supreme Court Interpretations

Contrino, A.; Cavallo, A.
EUR 45 | USD 50
Journal Article

VAT Aspects of Business Reorganizations

Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.
EUR 45 | USD 50
Journal Article

Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?

Bærentzen, S.H.
EUR 75 | USD 70
Journal Article

Practical Information on European VAT

Annacondia, F.
EUR 45 | USD 50
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
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