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12166 results found
Journal Article

The Definition of Control in Controlled Foreign Corporation Rules and Double Taxation: Lessons from the Brazilian, US, EU and OECD Controlled Foreign Corporation Rules

Rausch, A. Porcaro
EUR 45 | USD 50
Journal Article

Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle

Musselli, A.
EUR 45 | USD 50
Journal Article

Overhaul of Dutch Special Regime for Inbound Expats

Offermanns, R.H.M.J.
EUR 45 | USD 50
Journal Article

Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers

Vázquez, J.M.; De Raedt, S.; Tomo, A.; Nieto, F.; Palma Cruz, P.; Riccardi Sacchi, A.L.
EUR 85 | USD 85
Journal Article

The United States’ (Non-)Reaction to Pillar Two

Martin, H.
EUR 45 | USD 50
Journal Article

Qualitative Assessment of Two Recent EU Commission Proposals to Impose (More) VAT Obligations on Platforms

Lamensch, M.C.S.; Merkx, M.M.W.D.; Lock, J.I.W.; Janssen, A.D.M.
EUR 75 | USD 70
Journal Article

The Subject-to-Tax Rule under Pillar Two

Liotti, B. Ferreira
EUR 75 | USD 70
Journal Article

Breaking the Double Tax Paradigm

Lammers, J.M.; Magalhães, T. Diniz
EUR 75 | USD 70
Journal Article

Liquid Income Taxation-mv, Big Data Royalty-mv and Destination-Based Taxation: A Dialogue with Professor R.S. Avi-Yonah

Versiglioni, M.
EUR 45 | USD 50
Journal Article

A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?

Felici, G.
EUR 45 | USD 50
Journal Article

Transfer Pricing State Audits on the Upswing

Castro Jurado, S.; Mullen, E.; Bonk, J.; Hussain, Z.
EUR 45 | USD 50
Journal Article

Directors’ Fees: A Significant Reform of the Luxembourg VAT Rules Ahead?

Loquet, E.; Karoutis, D.
EUR 45 | USD 50
Showing 624 of 12166