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12166 results found
Journal Article

The Concept of the “Object and Purpose” in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule

Dziurdź, K.
EUR 45 | USD 50
Journal Article

The Impact of Pillar Two on Corporate Tax Incentives and Incentives Post Pillar Two – The Potential Rise of Tax Credits and Subsidies

Chand, V.; Romanovska, K.
EUR 85 | USD 85
Journal Article

The New Tax Treatment of Capital Gains Arising from the Indirect Sale of Italian Real Estate Held by Non-Residents

Passi, C.; Rizzo, A.
EUR 45 | USD 50
Journal Article

Supreme Court Rules on Participation Exemption for Cross-Border Capital Gains

Schiavello, S.; Rossi, R.; Ratti, C.
EUR 45 | USD 50
Journal Article

General Remarks on the Tax Treatment of Dividends and Capital Gains under the GloBE Rules and Italian Law

Pesiri, S.
EUR 45 | USD 50
Journal Article

The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment

Hoppe, T.
EUR 45 | USD 50
Journal Article

Concept of Pass-Through Costs and Their Treatment in Transfer Pricing

Patel, V.T.; Dhoot, S.; Gupta, A. (Anwesha)
EUR 45 | USD 50
Journal Article

The Significance of Corporate Losses in Transfer Pricing – The Danish Supreme Court Ruling in the Maersk Oil/Total Energies Case

Bærentzen, S.H.
EUR 45 | USD 50
Journal Article

The Role of Digital Platforms in Collecting VAT in Selected Countries in the Middle East

Alaradi, M.; Moossdorff, B.
EUR 45 | USD 50
Journal Article

The Apple Case: Reviewing the Advocate General’s Opinion in Light of Irish Law

Garavan, C.
EUR 45 | USD 50
Journal Article

The COVID-19 Pandemic and the Taxation of Individuals in Africa: Proposals for Reform

Titus, A.
EUR 45 | USD 50
Journal Article

Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation

Avi-Yonah, R.S.
EUR 45 | USD 50
Showing 696 of 12166