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Journal Article
Hybrid Debt and Hybrid Equity Instruments and the Interest Limitation Rules in South Africa
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Journal Article
The OECD’s New Transfer Pricing Documentation Standard: An Overview and Possible UK Implementation
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Journal Article
Recent Tax Jurisprudence on the Concept of Beneficial Ownership for Tax Treaty Purposes
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Journal Article
Opinion Statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice in SCA Group Holding BV et al. (Joined Cases C-39/13, C-40/13 and C-41/13), on the requirements to form a “fiscal unity”
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Journal Article
The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes?
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