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9 January 2020
World Tax Journal
European Union; International

Bærentzen, S.H.

Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?
EUR 50 | USD 65 (VAT excl.)
21 January 2022
World Tax Journal
European Union

Müller, J.M.; Spengel, C.; Steinbrenner, D.

IP Box Regimes and Multinational Enterprises: Does Nexus Pay Off?
EUR 50 | USD 65 (VAT excl.)
1 February 2017
World Tax Journal

Olbert, M.; Spengel, C.

International Taxation in the Digital Economy: Challenge Accepted?
EUR 50 | USD 65 (VAT excl.)
4 December 2023
World Tax Journal
International

Schwartz, C.

Taxation of Remote Workers – Is the Allocation of Taxation Rights in Line with the Benefit Principle?
EUR 50 | USD 65 (VAT excl.)
11 November 2019
World Tax Journal
International

Greil, S.; Müller, R. (Raphael); Olbert, M.

Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform
EUR 50 | USD 65 (VAT excl.)
7 December 2017
World Tax Journal
European Union; International; United Kingdom; WTO

Thiel, S. van; Lamensch, M.C.S.

Possible Consequences of Brexit in the Area of Indirect Taxation: Why Prime Minister May Talks about a Hard Brexit, but Really Needs a Soft Brexit!
EUR 50 | USD 65 (VAT excl.)
15 August 2019
World Tax Journal
G20; International; OECD

Screpante, M.S.

Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?
EUR 50 | USD 65 (VAT excl.)
6 October 2009
World Tax Journal

Avery Jones, J.F.; Baker, P.; De Broe, L.; Ellis, M.J.W.M.; Raad, C. van; Le Gall, J-P.; Goldberg, S.H.; Blessing, P.H.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Torrione, H.; Vann, R.J.; Ward, D.A.; Nikolakakis, A.; Wiman, B.

The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation?
EUR 50 | USD 65 (VAT excl.)
27 May 2011
World Tax Journal

Avery Jones, J.F.; Baker, P.; De Broe, L.; Ellis, M.J.W.M.; Raad, C. van; Le Gall, J-P.; Goldberg, S.H.; Blessing, P.H.; Lüdicke, J. (Jürgen); Maisto, G.; Miyatake, T.; Inoue, K.; Torrione, H.; Vann, R.J.; Ward, D.A.; Nikolakakis, A.; Wiman, B.

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses
EUR 50 | USD 65 (VAT excl.)
22 May 2018
World Tax Journal
China (People's Rep.); G20; International; OECD

Xu, D. (Diheng)

The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
EUR 50 | USD 65 (VAT excl.)
25 January 2012
World Tax Journal

Ramsdahl Jensen, D.; Stensgaard, H.

The Distinction between Direct and General Costs with Regard to the Deduction of Input VAT – The Case of Acquisition, Holding and Sale of Shares
EUR 50 | USD 65 (VAT excl.)
25 January 2012
World Tax Journal

Lamensch, M.C.S.

Unsuitable EU VAT Place of Supply Rules for Electronic Services - Proposal for an Alternative Approach
EUR 50 | USD 65 (VAT excl.)