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Journal Article

Arm’s Length Remuneration for Limited-Risk Distributors: Is There Still Room for a Traditional Transfer Pricing Analysis?

Adda, M.; Viani, M.
EUR 45 | USD 50
Journal Article

Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?

Das, R.R.; Tayal, S.
EUR 45 | USD 50
Journal Article

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation

Pistone, P.; Vlugt, S.J. van der; Serafimova, M.
EUR 75 | USD 70
Journal Article

VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial

Habaasa, A.
EUR 45 | USD 50
Journal Article

Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei

Ooi, V.
EUR 45 | USD 50
Journal Article

Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”

Butler, M.; Wang, L.
EUR 45 | USD 50
Journal Article

Funding of IP within the DEMPE Framework

Brouwers, D.M.; Boomsma, E.
EUR 45 | USD 50
Journal Article

Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)

Manzi, G.; Menozzi, M.
EUR 45 | USD 50
Journal Article

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union

Imparato, D.
EUR 85 | USD 85
Journal Article

Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women

Donno, D.; Kern, A. (Andreas); Reinsberg, B.
EUR 75 | USD 70
Journal Article

Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)

Xygka, A.
EUR 45 | USD 50
Journal Article

Commission

Xygka, A.
EUR 45 | USD 50
Showing 612 of 12340