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Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions

Fulop, R.
EUR 40 | USD 45
New

AI-driven and Digitalized Tax Administration in Australia: Toward a Hybrid Compliance Model for the Asia-Pacific Region

Sembiring, HM.
EUR 40 | USD 45
New

Parliament

Xygka, A.
EUR 40 | USD 45
New

Council

Xygka, A.
EUR 40 | USD 45
New

Court of Justice

Xygka, A.
EUR 40 | USD 45
New

The Relevance of “Economic Substance” for the Purpose-Based Test of the PPT

Massant, M.
EUR 40 | USD 45
New

Debt Capacity at Arm’s Length: A Transfer-Pricing Perspective on the Limits of (Intercompany) Debt Funding

Ledure, D.; Dessy, M.; Verwimp, H.
EUR 40 | USD 45
New

Decoupling Source Taxation from Physical Presence: Historical Precedents and Lessons for the Digital Economy

Kácser, O.
EUR 40 | USD 45
New

Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use

Engels, A.; Parduyns, E.
EUR 40 | USD 45
New

Beyond Property: Taxing the Valuable Rights in Data

Bowler Smith, M.; Le, T. (Thao)
EUR 40 | USD 45
New

Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism

Szudoczky, R.; İnal, D.
EUR 40 | USD 45
New

To Arbitrate or Not to Arbitrate? The Request for a Preliminary Ruling in Maxima LT (Case C-497/25)

Bane, R.K.
EUR 40 | USD 45
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