HM Revenue & Customs Takes a Tougher Stance with New TP Guidelines
Sutton, P.
EUR 40 | USD 45
The Influence of Remote Work on the Place of Effective Management under Article 4(3) of the OECD Model: Remote Work, Remote POEM?
Hemdan, M.; Tetłak, K.
EUR 40 | USD 45
Arm’s Length Remuneration for Limited-Risk Distributors: Is There Still Room for a Traditional Transfer Pricing Analysis?
Adda, M.; Viani, M.
EUR 40 | USD 45
VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial
Habaasa, A.
EUR 40 | USD 45
Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?
Das, R.R.; Tayal, S.
EUR 40 | USD 45
Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation
Pistone, P.; Vlugt, S. van der; Serafimova, M.
EUR 65 | USD 65
Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei
Ooi, V.
EUR 40 | USD 45
Funding of IP within the DEMPE Framework
Brouwers, D.M.; Boomsma, E.
EUR 40 | USD 45
Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”
Butler, M.; Wang, L.
EUR 40 | USD 45
Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)
Manzi, G.; Menozzi, M.
EUR 40 | USD 45
UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union
Imparato, D.
EUR 75 | USD 80
Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women