Shop - Journal Articles

Free Content
Free Content
Title
Title
Year
Year
12233 results found
Journal Article

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

Bawoh, E-B.
EUR 45 | USD 50
Journal Article

VAT on Cross-Border Digital Services in South Africa

Botes, M.
EUR 45 | USD 50
Journal Article

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

Cai, Q.
EUR 75 | USD 70
Journal Article

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

Li, X. (Xinyi)
EUR 45 | USD 50
Journal Article

Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands

Offermanns, R.H.M.J.
EUR 45 | USD 50
Journal Article

Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler

Pereira, A. Torres
EUR 45 | USD 50
Journal Article

President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures

Maisto, G.
EUR 45 | USD 50
Journal Article

German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments

Karnath, S.; Brugger, H.
EUR 45 | USD 50
Journal Article

Open and Hidden Issues in the Interpretation of Article 2

Oepen, W. (Wolfgang)
EUR 75 | USD 70
Journal Article

Residence under Article 4(1) of the OECD Model: Deemed Criteria, Preferential Tax Regimes and the Portuguese Case Study

Santos, L.J. Marques dos
EUR 45 | USD 50
Journal Article

The Concept of Beneficial Ownership in Portugal

Cunha, R. da
EUR 45 | USD 50
Journal Article

How to Navigate Tax Controversies in Portugal

Câmara, F. de Sousa da
EUR 45 | USD 50
Showing 276 of 12233