Shop - Journal Articles

Journal Article

Implications for Transfer Pricing Regarding Government Subsidies Following the COVID-19 Pandemic

Riedl, A.; Münch, M.; Tridico Massó, M.

14 December 2022

EUR 45 | USD 50

Journal Article

Need to Revisit and Amend OECD Guidelines on Marketing Intangibles

Mitra, R.K.

14 December 2022

EUR 45 | USD 50

Journal Article

Does a Partial Transfer of the Dividend-Received Deduction upon a Tax-Neutral Merger Violate the EU Parent-Subsidiary Directive?

Wouters, P-J.

13 December 2022

EUR 45 | USD 50

Journal Article

Transfer Pricing Considerations for Procurement and Sourcing Entities

Tcherveniachki, V.

7 December 2022

EUR 45 | USD 50

Journal Article

CUP Method: Could It Be a Reliable “Sanity Check” When the Arm’s Length Principle Is Verified Using a Transactional Profit Method?

Pozzi, F.; Consalter, L.

7 December 2022

EUR 45 | USD 50

Journal Article

EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)

Wouters, P-J.

6 December 2022

EUR 45 | USD 50

Journal Article

Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

Sánchez de Castro Martín-Luengo, E.

5 December 2022

EUR 45 | USD 50

Journal Article

Danish Decision on the Agency PE Clause of the OECD Model (2017)

Laursen, A.N.

4 December 2022

EUR 45 | USD 50

Journal Article

Transfer Pricing Adjustments and the Elimination of Double Taxation in Purely Domestic Situations

Perrou, K.

4 December 2022

EUR 45 | USD 50

Journal Article

How Can Traditional Transfer Pricing Models in the Insurance Sector Adapt to Digitalization?

Hardam Ursu, A.; Daryanani, B.

1 December 2022

EUR 45 | USD 50

Journal Article

Cherry-Picking Dutch Court on the Offense against Tax Avoidance

Cattel, Y.C.; Wilming, L.

1 December 2022

EUR 45 | USD 50

Journal Article

The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/G20 Base Erosion and Profit Shifting Initiative?

Calderón Carrero, J.M.; Quintas Seara, A.

30 November 2022

EUR 45 | USD 50

Sign In

Single Sign On

Shop - Journal Articles

Implications for Transfer Pricing Regarding Government Subsidies Following the COVID-19 Pandemic

Need to Revisit and Amend OECD Guidelines on Marketing Intangibles

Does a Partial Transfer of the Dividend-Received Deduction upon a Tax-Neutral Merger Violate the EU Parent-Subsidiary Directive?

Transfer Pricing Considerations for Procurement and Sourcing Entities

CUP Method: Could It Be a Reliable “Sanity Check” When the Arm’s Length Principle Is Verified Using a Transactional Profit Method?

EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)

Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

Danish Decision on the Agency PE Clause of the OECD Model (2017)

Transfer Pricing Adjustments and the Elimination of Double Taxation in Purely Domestic Situations

How Can Traditional Transfer Pricing Models in the Insurance Sector Adapt to Digitalization?

Cherry-Picking Dutch Court on the Offense against Tax Avoidance

The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/G20 Base Erosion and Profit Shifting Initiative?