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12340 results found
Journal Article

The Use of Artificial Intelligence by Tax Authorities for Tax Auditing Purposes: Reflections in Light of the European Taxpayer Code and the Adoption of a Tax Control Framework by Corporate Taxpayers

Cerioni, L.
EUR 85 | USD 85
Journal Article

Taxing the Gig Economy: Challenges for Building a Coherent Framework

Amaddeo, F.
EUR 45 | USD 50
Journal Article

Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

Fulop, R.
EUR 45 | USD 50
Journal Article

AI-driven and Digitalized Tax Administration in Australia: Toward a Hybrid Compliance Model for the Asia-Pacific Region

Sembiring, HM.
EUR 45 | USD 50
Journal Article

Parliament

Xygka, A.
EUR 45 | USD 50
Journal Article

Council

Xygka, A.
EUR 45 | USD 50
Journal Article

Court of Justice

Xygka, A.
EUR 45 | USD 50
Journal Article

Commission

Xygka, A.
EUR 45 | USD 50
Journal Article

The Relevance of “Economic Substance” for the Purpose-Based Test of the PPT

Massant, M.
EUR 45 | USD 50
Journal Article

Debt Capacity at Arm’s Length: A Transfer Pricing Perspective on the Limits of (Intercompany) Debt Funding

Ledure, D.; Dessy, M.; Verwimp, H.
EUR 45 | USD 50
Journal Article

Decoupling Source Taxation from Physical Presence: Historical Precedents and Lessons for the Digital Economy

Kácser, O.
EUR 45 | USD 50
Journal Article

Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Engels, A.; Parduyns, E.
EUR 45 | USD 50
Showing 276 of 12340