59 results found
59 results found
59 results found 59 results found
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
10 November 2020
International VAT Monitor
European Union

B. Károlyi

European Union - The EU VAT and the Expansion of Turnover Taxation: Interfering Tax Systems?
10 November 2020
International VAT Monitor
Bhutan

B. Hassan

Bhutan - Implementation of Goods and Services Tax in Bhutan
9 November 2020
International VAT Monitor
Gulf Cooperation Council; Saudi Arabia

J. Ricart Verdera

Saudi Arabia/Gulf Cooperation Council - The New E-Invoicing Rules in Saudi Arabia: A New Paradigm of Tax Administration in the GCC?
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
4 November 2020
International VAT Monitor
Bulgaria; European Union

S. Krastanov

European Union/Bulgaria - The Extended Scope of the Reduced VAT Rate in Bulgaria
3 November 2020
International VAT Monitor
European Union

Gómez Aragón; G. Echevarría Zubeldia

European Union - Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree
3 November 2020
International VAT Monitor
International

F. Annacondia

International - VAT Registration Thresholds in Europe
8 October 2020
International Tax Studies
International

R. Garcia Anton

International - Enhancing the Group Interest in Transfer Pricing Analysis