The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?
Screpante, M.S.
EUR 40 | USD 45
Commission
Xygka, A.
EUR 40 | USD 45
Court of Justice
Xygka, A.
EUR 40 | USD 45
Public Pension Funds in EU Member States: Their Comparability and Tax Treatment under the Free Movement of Capital (Keva and Others (Case C-39/23))
Butler, G.
EUR 40 | USD 45
New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel
Adda, M.; Steinhart, J.
EUR 40 | USD 45
Potential Tax Discrimination against Italian-Sourced Dividends and Capital Gains Received by Foreign Investment Funds Not Compliant with EU Regulatory Framework
Quaratino, L.; Antinucci, B.
EUR 40 | USD 45
The Apple Case: The Right Decision for the Wrong Reasons?
Garavan, C.
EUR 40 | USD 45
New Rules on Inbound Intercompany Financing Transactions
Karnath, S.; Brugger, H.
EUR 40 | USD 45
Friend or Foe? – How Should MNEs Position Themselves in View of Amount B?
Lagarden, M.
EUR 40 | USD 45
Taxing High-Net-Worth Individuals: Recommendations from an African Perspective
Oguttu, A.W.
EUR 65 | USD 65
Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?
Frescurato, D.; Sommariva , R.
EUR 40 | USD 45
Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking
