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12338 results found
Journal Article

Making Sense of Beneficial Ownership in Singapore Tax Law

Ooi, V.
EUR 45 | USD 50
Journal Article

Intermediation for VAT Purposes: Substance over Labels

Loquet, E.
EUR 45 | USD 50
Journal Article

Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17

Tetłak, K.
EUR 45 | USD 50
Journal Article

The Withdrawal of the ATAD 3 Directive – An Analysis of Attempts to Define the Required Physical Substance of EU Holding Companies

Jankowski, J.
EUR 45 | USD 50
Journal Article

Judicial Boundaries of Mutual Agreement Procedures and Advance Pricing Agreements: Lessons from Oracle, Refinitiv, AON and A Oy Cases

Screpante, M.S.
EUR 45 | USD 50
Journal Article

Attributing Profits to Permanent Establishments: Lessons from the Swedish Supreme Administrative Court on the Influence of OECD Guidance

Hagelin, J.
EUR 45 | USD 50
Journal Article

Hybrid Financial Instruments under Italian Tax Law: The Case of Participating Financial Instruments

Barcellona, M.; Aquilanti, F.; Barone, G. (Gabriele)
EUR 45 | USD 50
Journal Article

Proportionate Risk Management for Tax-Related AI Systems: Analysis and Implications under EU and US Law

Rizzo, A.; Hassan, G.
EUR 75 | USD 70
Journal Article

Climate Norms Reshaping the International Law of Taxation: Insights from the Advisory Opinions on Climate Change

Vanderbruggen, E.
EUR 85 | USD 85
Journal Article

Moving Beyond the Principal Purpose Test: An Indian Perspective on Tackling Abusive Treaty Shopping

Khetan, P.
EUR 45 | USD 50
Journal Article

Practical Information on European VAT

Annacondia, F.
EUR 45 | USD 50
Journal Article

The Evolution of Australia’s GAAR: From Peabody to PepsiCo

Pereira, N.
EUR 45 | USD 50
Showing 240 of 12338