25 results found
25 results found
25 results found 25 results found
5 October 2021
International Tax Studies
International

P. Pistone; J.F. Pinto Nogueira; A. Turina; I. Lazarov

International - Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law
26 August 2021
International Tax Studies
International

B. Andrade Rodriguez

International - Developing Countries and the Proposed Article 12B of the UN Model: Some Known Unknowns
7 July 2021
International Tax Studies
International

P. Das; A. Rizzo

International - The OECD Unified Approach: Understanding the Real Deal for Market Countries
17 May 2021
International Tax Studies
International

P. Pistone; J.F.P. Nogueira; A. Turina

International - Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union
3 May 2021
International Tax Studies
International

P. Duarte da Conceiçāo Machado

International - Evolution of the Concept of Technical Services and the Policy Considerations Driving Their Development
17 March 2021
International Tax Studies
International

N. Jalan; J. Winterhalter

International - Analysing Value Creation and the Value Chain of Data Businesses
3 February 2021
International Tax Studies
International

C.E. Weffe H.

International - Mandatory Disclosure Rules and Taxpayers’ Rights: Where Do We Stand?
17 December 2020
International Tax Studies
International

C. Rodriguez Peña

International - Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward?
9 December 2020
International Tax Studies
International

B. Andrade Rodríguez

International - A Look at Tax Sparing Clauses in the 21st Century as Tools for the Implementation of Tax Incentives from the Perspective of Developing Countries
6 November 2020
International Tax Studies
International; OECD

V. Chand; G. Lembo

OECD/International - Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate