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12173 results found
Journal Article

DAC6: Interpretation of the Hallmarks and the Main Benefit Test in Belgian and International Tax Practice 

Philippe, D-E.
EUR 45 | USD 50
Journal Article

Transfer Pricing Methodology for Refractory Gold Concentrates

Issakova, S.
EUR 45 | USD 50
Journal Article

Uncertainties on the Arm’s Length Principle for Producers and Distributors: An Old Unsolved Story …

Musselli, A.
EUR 45 | USD 50
Journal Article

Reinsurance Intra-Group Agreements – The Key Role of RE-EVA in Supporting the Arm’s Length Principle

Scandone, F.S.; Leoni, B.
EUR 45 | USD 50
Journal Article

Special Situation Debt Funds: Luxembourg Tax Considerations Regarding Debt Restructurings

Neugebauer, J.; Sulejmani, A.
EUR 45 | USD 50
Journal Article

The 2022 New Netherlands Transfer Pricing Decree

Betten, R.
EUR 45 | USD 50
Journal Article

Tax on Tech Giants for Electronic Services

Kabagumya, F.
EUR 45 | USD 50
Journal Article

The Advocate General’s Opinions in the Fiat State Aid Case: Underestimating the Arm’s Length Principle

Chamberlain, D.G.
EUR 45 | USD 50
Journal Article

Chilean Tax Agency Circular No. 29 of 2022

Flores Quiroz, F.S.
EUR 45 | USD 50
Journal Article

The EU DEBRA Directive: A Critical Appraisal from a German Corporate Income Tax Perspective of the European Commission’s Proposal to Reduce Debt-Equity Bias through an Equity Allowance and Interest Expense Limitation

Graßl, B.; Engeln, L.
EUR 45 | USD 50
Journal Article

The Parallel Rise of Multinational Enterprises and the Historical Development of International Tax Rules – Introspection for the New Rules to Tax the Digital Economy

Oguttu, A.W.
EUR 45 | USD 50
Journal Article

Argentine Supreme Court Rules That Source Protection Prevails over Prices Obtained in Normal Market Practices between Independent Parties

Screpante, M.S.
EUR 45 | USD 50
Showing 1104 of 12173