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27 September 2021
World Tax Journal
European Union; International

Castagna, S.

On the European Commission’s Understanding of the Arm’s Length Principle in International Taxation versus State Aid Matters
EUR 50 | USD 65 (VAT excl.)
17 February 2016
World Tax Journal

Pas, J. van der

Improving the Chinese General Anti-Avoidance Rule: A Comparative and Functional Approach
EUR 50 | USD 65 (VAT excl.)
28 October 2021
World Tax Journal
International

Báez Moreno, A.

Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services
EUR 50 | USD 65 (VAT excl.)
19 April 2016
World Tax Journal
Australia; Canada; International; United Kingdom; United States

Snoeij, R.

Sovereign Immunity and Source State Taxation of Sovereign Wealth Funds: Is It Time to Re-Evaluate?
EUR 50 | USD 65 (VAT excl.)
12 March 2018
World Tax Journal
International; OECD

Kuźniacki, B.

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application
EUR 50 | USD 65 (VAT excl.)
1 October 2012
World Tax Journal

Wilkie, J.S.

The Definition and Ownership of Intangibles: Inside the Box? Outside the Box? What is the Box?
EUR 50 | USD 65 (VAT excl.)
4 January 2022
World Tax Journal
European Union; International

Weber, D. (Dennis)

EU Beneficial Ownership Further Developed: A View from a Different Angle
EUR 50 | USD 65 (VAT excl.)
4 March 2021
World Tax Journal
European Union; International

Messina, S.

VAT E-Commerce Package: Customs Bugs in the System?
EUR 50 | USD 65 (VAT excl.)
28 January 2020
World Tax Journal
European Union; International

Wilde, M.F. de

On the Future of Business Income Taxation in Europe
EUR 50 | USD 65 (VAT excl.)
27 March 2023
World Tax Journal
International

Buriak, S.; Weber, D. (Dennis)

Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States
EUR 50 | USD 65 (VAT excl.)
25 May 2022
World Tax Journal
European Union; International

Pistone, P.; Nogueira, J.F. Pinto; Turina, A.; Lazarov, I.

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market
EUR 50 | USD 65 (VAT excl.)
9 October 2014
World Tax Journal

Kane, M.A.

Transfer Pricing, Integration and Synergy Intangibles: A Consensus Approach to the Arm’s Length Standard
EUR 50 | USD 65 (VAT excl.)