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12370 results found
Journal Article

Collector or Reporter? Korea’s VAT for Platforms and Offshore Electronic Service Suppliers

Choi, Y.; Jeong, H.; Song, M.; Kim, J.H.; Kim, D.
EUR 45 | USD 50
Journal Article

The Belgian Dividend Withholding Tax Exemption Cases: Scope for Reasonable Doubt that the Object and Purpose of the Parent-Subsidiary Directive (2011/96) Had Been Defeated?

Wilde, M.F. de; Vergouwen, T.M. (Mees)
EUR 45 | USD 50
Journal Article

New OECD Commentary Regarding Home Offices: Recognizing a PE That Should Not Be One?

Wustenberghs, T.; Begian, H.
EUR 45 | USD 50
Journal Article

Are Micro Home Office PEs Tackled under the 2025 Update to the Commentary on the OECD Model?

Cotruț, M.
EUR 45 | USD 50
Journal Article

Tax Challenges for Real Estate Investment Trusts Operating and Investing in Europe

Brohez, A.; Steenbergen, J.
EUR 45 | USD 50
Journal Article

The Treatment of AI-Powered Services under European VAT

Beretta, G.
EUR 85 | USD 85
Journal Article

Bridging Legal Doctrine and Data Science: Machine Learning for the Detection of “Artificial Arrangements” under EU Tax Law

Jagła, Z.A.
EUR 45 | USD 50
Journal Article

High Court Dismisses Commissioner’s Appeal in PepsiCo and Confirms No Royalty Withholding Tax or Diverted Profits Tax Payable on “Embedded Royalties” – The Cola (Royalty, DPT and Transfer Pricing) Wars Continue!

Butler, M.; Wang, L.
EUR 45 | USD 50
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
Showing 264 of 12370