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12233 results found
Journal Article

Court of Justice

Xygka, A.
EUR 45 | USD 50
Journal Article

Alleged State Aid in Relation to a Deduction/Non-Inclusion Structure in Luxembourg – Opinion Statement ECJ-TF 1/2024 on the Decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)

García Prats, F.A.; Haslehner, W.C.; Ivanovski, A.; Kemmeren, E.C.C.M.; Kofler, G.W.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.
EUR 45 | USD 50
Journal Article

The Interplay between VAT and Customs: Liability and Deduction

Merkx, M.M.W.D.
EUR 45 | USD 50
Journal Article

From Triangular to Quadrangular Operations in EU VAT

Echevarría Zubeldia, G.
EUR 45 | USD 50
Journal Article

Japan Introduced Full VAT Liability Regime to Digital Platforms

Masuda, T.
EUR 45 | USD 50
Journal Article

Questioning the Proportionality of the ViDA Rules on the Platform Economy: Are We Veering off Course?

Papis, M.; Sroka , E.T.
EUR 45 | USD 50
Journal Article

Recent Case Law on the Application of the Profit Split Method

Guzenko, N.
EUR 45 | USD 50
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
Showing 684 of 12233