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Journal Article

Building a More Inclusive and Effective Treaty Dispute Resolution Mechanism Based on the Belt and Road Initiative: A Constructivism Perspective

Liao, Y.; Tao, Z.
EUR 45 | USD 50
Journal Article

Understanding the Role of DAC8 and MiCAR in the European Union’s Efforts towards Tax Harmonization

Corruchaga Frago, A.; Leeden, H. van der; Budak, M.; Salemans, N.
EUR 45 | USD 50
Journal Article

The VAT Treatment of NFTs in the European Union

Alarcón Díaz, L.
EUR 45 | USD 50
Journal Article

Overview of General Turnover Taxes and Tax Rates – January 2023

Annacondia, F.
EUR 45 | USD 50
Journal Article

Is the Settlement of Rio Tinto’s “Marketing Hub” Transfer Pricing Dispute the Shape of Things to Come?

Butler, M.; Wang, L.; Chen, K.
EUR 45 | USD 50
Journal Article

Swiss VAT Act Revision: Upcoming Changes

Meier, C.M.
EUR 45 | USD 50
Journal Article

Harmonizing Sales Tax

Hassan, B.
EUR 45 | USD 50
Journal Article

Introduction of Bali Digital Nomad Visa and Related Tax Considerations

Sukardi, I.
EUR 45 | USD 50
Journal Article

Klaus Vogel Lecture 2022: Who Should Be in the Driver’s Seat in Developing International Tax Norms – Civil Servants or National Parliaments?

Wiman, B.
EUR 45 | USD 50
Journal Article

Comments on Professor Bertil Wiman’s Lecture “Who Should Be in the Driver’s Seat in Developing International Tax Norms – Civil Servants or National Parliaments?”

Visser, E.A.
EUR 45 | USD 50
Journal Article

Taxation of Payments for the Acquisition of Software for Business Use for Spanish Treaty Purposes: Standard Software versus Customized Software and the Spanish Observation to the Commentary on Article 12 of the OECD Model

Sánchez de Castro Martín-Luengo, E.
EUR 45 | USD 50
Journal Article

Bulgaria Finally Introduced a VAT Bad-Debt Relief Mechanism – Was It Worth the Wait?

Dlagnekov, M.
EUR 45 | USD 50
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