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12344 results found
Journal Article

Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation

Martínez Laguna, F.D.
EUR 75 | USD 70
Journal Article

Regulations Deem Debt to Be Equity and Derivative Payments to Be Dividends

Carman, P.D.
EUR 45 | USD 50
Journal Article

Is a Letter of Comfort a Chargeable Intra-Group Service?

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

New Transfer Pricing Documentation Rules: Implementation of BEPS Action 13 Recommendations

Astuti, M.D.
EUR 45 | USD 50
Journal Article

Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era

Petruzzi, R.; Holzinger, R.
EUR 75 | USD 70
Journal Article

Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots

Oberson, X.
EUR 75 | USD 70
Journal Article

Motor Racing Circuit Constitutes a Permanent Establishment

Dugar, A.
EUR 45 | USD 50
Journal Article

Is the OECD/G20 BEPS Initiative Heading in the Right Direction? Some Forgotten (and Uncomfortable) Questions

Escribano, E.
EUR 45 | USD 50
Journal Article

Revised OECD Draft Guidance on the Profit Split Method: The Need for Conceptual Refinements!

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

African Experiences of a Dutch Bank Aiming for the Rural Masses

Verbeek, K.
EUR 45 | USD 50
Journal Article

Innovative Finance in Africa: Tweaking Old Tools and Shifting the System

Villiers, K. de
EUR 45 | USD 50
Journal Article

Base Erosion and Profit Shifting Action 4: UK Banks

Adam, T.
EUR 45 | USD 50
Showing 3372 of 12344