303 results found
303 results found
303 results found 303 results found
27 October 2021
European Taxation
European Union

M. (Marwan) Ahmed

European Union - Cryptocurrency Tax Compliance in the European Union: Reality or Mirage?
26 October 2021
Bulletin for International Taxation
Canada; International; OECD

N. Boidman; M.N. Kandev

Canada/OECD/International - Canada at the Crossroads of International Tax Reform: Between Harmonization and Tax Competition
25 October 2021
World Tax Journal
International

A.P. Dourado

International - Taxing Consumer-Facing Business as a Regulatory Currency
25 October 2021
International Transfer Pricing Journal
Argentina

E.O. Meloni

Argentina - Resolution 5010/2021 on Transfer Pricing Reporting Obligations in COVID-19 Times
21 October 2021
International Transfer Pricing Journal
Chinese Taipei

L. Hsu; J.R. Shie

Chinese Taipei - Income Adjustments for Cross-Border Bilateral or Multilateral Advance Pricing Arrangements
19 October 2021
Bulletin for International Taxation
International; OECD

L.E. Schoueri

OECD/International - Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two
19 October 2021
European Taxation
European Union; Spain

C. Pérez Merino

European Union/Spain - The Commission's Burden of Proof in respect of Fiscal State Aid Following the ECJ Decision in the Spanish Sports Clubs Case
18 October 2021
Bulletin for International Taxation
International; OECD; UN

S. van Weeghel

OECD/UN/International - Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?
16 October 2021
Bulletin for International Taxation
International; OECD; UN

G.S. (Graeme) Cooper

OECD/UN/International - Building on the Rubble of Pillar One
15 October 2021
Bulletin for International Taxation
International; OECD

C. du Toit

OECD/International - Beneficial Owner: The Enigma Storms Ahead