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Journal Article

Transfer Pricing Considerations for Procurement and Sourcing Entities

Tcherveniachki, V.
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.
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.
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.
EUR 45 | USD 50
Journal Article

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

Laursen, A.N.
EUR 45 | USD 50
Journal Article

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

Perrou, K.
EUR 45 | USD 50
Journal Article

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

Hardam Ursu, A.; Daryanani, B.
EUR 45 | USD 50
Journal Article

Cherry-Picking Dutch Court on the Offense against Tax Avoidance

Cattel, Y.C.; Wilming, L.
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.
EUR 45 | USD 50
Journal Article

Transfer Pricing in the Automotive Supplier Industry

Adda, M.; Bärsch, S-E.; Kluge, S.; Parlatore, F.G.
EUR 45 | USD 50
Journal Article

Eligibility for Mutual Agreement Procedure under Tax Treaties Following Application of the Principal Purpose Test

Markey, B.; Gisquiere, T.
EUR 45 | USD 50
Journal Article

The ECJ’s Jurisprudence versus the VAT Committee’s Guideline on the “Economic” Exemption for Transportation Services to Export Goods: Time for Repair to Protect EU Business’ Global Competitiveness

Lejeune, I.
EUR 45 | USD 50
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