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Journal Article

How Small Islands Are Setting the Tone for Crypto Regulation: Malta and Jersey’s Approaches

Brockdorff, J.; Bielik, J.; Bronżewska, K.
EUR 45 | USD 50
Journal Article

Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment

CFE ECJ Task Force
EUR 45 | USD 50
Journal Article

The ATAD’s Interest Limitation Rule – A Step Backwards?

Lobita, J. Carmona
EUR 45 | USD 50
Journal Article

Case Note: TVS Motors – Payments Are Fees for Technical Services

Dugar, A.; Bhandari, L.
EUR 45 | USD 50
Journal Article

The New Wave of Cooperative Compliance Programmes and the Impact of New Technology

Bronżewska, K.; Majdańska, A.
EUR 45 | USD 50
Journal Article

The ATAD 2 Anti-Hybrid Rules versus EU Member State Tax Treaties with Third States: Is Override Possible?

Karaianov, K.
EUR 45 | USD 50
Journal Article

Permanent Establishment, “Building Sites” and “Observations” on the Commentary: Some Comments in Light of the Recent Supreme Court Decision in Case No. 28059

Guarino, S.
EUR 45 | USD 50
Journal Article

Electronic Marketplaces May Be Held Liable for German VAT – New Rules Entered into Effect on 1 January 2019

Grambeck, H-M.
EUR 45 | USD 50
Journal Article

Case Note: Credit Card Payment Infrastructure and Network Constitutes a Permanent Establishment in India

Dugar, A.; Bhandari, L.; Jain, D. (Dhruvi)
EUR 45 | USD 50
Journal Article

Case Note: High Court Determines Interest Rate on Foreign Associated Enterprise’s Overdue Debt

Dugar, A.; Bhandari, L.
EUR 45 | USD 50
Journal Article

Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

Özgenç, A.S.
EUR 45 | USD 50
Journal Article

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Merten, M.
EUR 45 | USD 50
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