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12182 results found
Journal Article

The UPM Case – The Issue of Taxpayer Classification

Bilaney, S.K.
EUR 45 | USD 50
Journal Article

The Fragmentation of Taxpayers’ Rights in International Dispute Resolution Settings: Healing Anxieties through Judicial Dialogue

García Antón, R.
EUR 75 | USD 70
Journal Article

The Principal Purpose Test and the Principle of Good Faith: Two Sides of the Same Coin?

Morri, S.; Guarino, S.
EUR 45 | USD 50
Journal Article

Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

Valente, P.
EUR 45 | USD 50
Journal Article

Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat

Michel, B.
EUR 45 | USD 50
Journal Article

The Credit Suisse Cases and Intra-Group Financing: Dutch Supreme Court Strikes a Balance between Tax Planning and Tax Avoidance

Smit, D.; Smit, R. de
EUR 45 | USD 50
Journal Article

Weaknesses of Pakistan’s Sales Tax System

Hassan, B.
EUR 45 | USD 50
Journal Article

Does the Special Tax Zone Policy Still Matter for Foreign Investment in China? An Analysis Based on the Evolution of China’s Special Tax Zones

Du, L.
EUR 45 | USD 50
Journal Article

DNB Banka and Aviva: Has the ECJ Followed Its Own Interpretation Methods and Respected the Objectives Pursued by the EU Legislature?

Amand, C.
EUR 45 | USD 50
Journal Article

International Practices of Financial VAT

López-Laborda, J.; Peña, G.
EUR 45 | USD 50
Journal Article

Tax Evasion: The New UK Corporate Criminal Offences of Failure to Prevent the Criminal Facilitation of Tax Evasion

Adam, T.
EUR 45 | USD 50
Journal Article

Reflections on the OECD’s Non-CIV Fund Examples

Kuijk, F. van; Haarsma, M.
EUR 45 | USD 50
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