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12340 results found
Journal Article

Norwegian Interest Limitation and the EEA Right of Establishment: Comments on the EFTA Court’s Decision in PRA Group Europe AS (E-3/21)

Zalasiński, A.
EUR 45 | USD 50
Journal Article

Towards a Taxpayers’ Rights-Compliant Cross-Border Recovery of Tax Sanctions

Attard, R.; Weffe H., C.E.
EUR 75 | USD 70
Journal Article

The New Portuguese Windfall Tax and Its Potential Effects

Moniz, R. Botelho
EUR 45 | USD 50
Journal Article

“Two’s Company, Three’s a Crowd” – The Triad of Controlled Foreign Company Rules and the Two-Sided Income Inclusion Rule under the OECD’s Pillar Two Global Minimum Tax Proposal

Lindgren, M.
EUR 45 | USD 50
Journal Article

The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes within the EU: A Need for a Common Minimum Standard

Pistone, P.; Lazarov, I.
EUR 75 | USD 70
Journal Article

Use of Berry Ratio in Transfer Pricing Analysis: Asia Perspective

Bilaney, S.K.
EUR 45 | USD 50
Journal Article

New Transfer Pricing Guidance in the Netherlands on Intra-Group Pricing of Financial Transactions – An Analysis of Potential Implications

Brouwers, D.M.; Buck, S.P. de
EUR 45 | USD 50
Journal Article

Fairness in International Tax Recovery Assistance: The European Court of Justice as a Driving Force for the Respect of Fundamental Tax Debtor Rights

Vandenberghe, L.
EUR 75 | USD 70
Journal Article

An Innovative Approach to Overcoming the “Joint-Decision Trap”: EU Law Requirements for AVMSD-Based Financial Contributions from a Tax Policy Perspective

Kirchmayr, S.; Geringer, S.
EUR 45 | USD 50
Journal Article

New Legislative Tool for Introducing EU-Wide Windfall Taxes

Erdős, G.; Czoboly, G.
EUR 45 | USD 50
Journal Article

Consultation Paper on the Tax Challenges Arising from the Digitalization of the Economy

Butler, M.; Mai, K.
EUR 45 | USD 50
Journal Article

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

Riedl, A.; Münch, M.; Tridico Massó, M.
EUR 45 | USD 50
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