8 results found
8 results found
8 results found 8 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
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
8 October 2020
International Tax Studies
International

R. Garcia Anton

International - Enhancing the Group Interest in Transfer Pricing Analysis
23 September 2020
International Tax Studies
International

S. Ronco

International - Data Protection in Direct Tax Matters and Developments from the EU Standpoint: The Case of Automatic Exchange of Information
22 June 2020
International Tax Studies

M.M.R. Richardson

Tax Reforms and Debt in Greece after the Financial and Economic Crisis: Insights and Challenges for Tax Policymaking in Times of Emergency
27 May 2020
International Tax Studies

M. Kobetsky

The Status of the OECD Transfer Pricing Guidelines in the Post-BEPS Dynamic
14 February 2020
International Tax Studies

S. Picariello; V. Chand

The Use of Country-by-Country Reporting for Tax Risk Assessment: Challenges and Potential Solutions