10962 results found
10962 results found
10962 results found 10962 results found
13 May 2022
International VAT Monitor
European Union; Italy

A. Bisioli; M. Zanetti

Italy/European Union - VAT Wrongly Charged by the Supplier and Right of the Customer to Deduct, from an Italian and EU Perspective: Where Are We?
12 May 2022
Bulletin for International Taxation
International; OECD; South Africa

B. Zebert

South Africa/OECD/International - Comparison of the Substantive Aspects of Impermissible Tax Arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)
11 May 2022
European Taxation
Luxembourg; Netherlands

R.H.M.J. Offermanns

Luxembourg/Netherlands - The Proposed Unshell Directive – The Luxembourg and Netherlands Approach
9 May 2022
International Transfer Pricing Journal
International; Luxembourg

M. Rasch; P. Wroblewski

Luxembourg/International - Fiat State Aid Coming to a Positive End?
6 May 2022
Bulletin for International Taxation
International; OECD

B.J. Arnold

OECD/International - The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax
5 May 2022
International VAT Monitor
European Union; Italy; Netherlands

H-M. Grambeck

European Union/Italy/Netherlands - Online Intermediation Services – The Italian Case of Booking.com
4 May 2022
Bulletin for International Taxation
International; UN

J.W. Mpoha

UN/International - Article 12B of the UN Model (2021): A Simplified Solution for Developing Countries to Tax Income from the Digital Economy?
3 May 2022
International VAT Monitor
Brazil

P, Toledo Pires de Oliveira

Brazil - Why Is It So Difficult to Untangle the Knots in the Brazilian Tax Reform?
2 May 2022
International VAT Monitor
Singapore

S.H. Koh

Singapore - The Case(s) of Zero Rating and the Tax Authority’s Powers to Specify Conditions for Relief
29 April 2022
International Transfer Pricing Journal
Australia

A. Joseph

Australia - Singapore Telecom Case – Reconstruction Powers in Transfer Pricing
29 April 2022
International VAT Monitor
European Union

M. Lamensch

European Union - Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? Pending the ECJ Climate Corporation Emissions Trading Case
25 April 2022
International Transfer Pricing Journal
Germany; International

T, Prokoph

Germany/International - Applying the Arm’s Length Principle to High-Risk and Low-Risk Financing/Treasury Entities – A Case Study