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28 December 2020
World Tax Journal
International

Casano, F.

Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach
EUR 50 | USD 65 (VAT excl.)
6 August 2019
World Tax Journal
G20; International; OECD

Fjord Kjærsgaard, L.

Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
EUR 50 | USD 65 (VAT excl.)
1 September 2021
World Tax Journal
International; United States

Stack, R.B.

US Tax Policy and Attribution of Profits to Permanent Establishments
EUR 50 | USD 65 (VAT excl.)
10 February 2023
World Tax Journal
European Union; International

Baker, P.; Pistone, P.; Perrou, K.

Third-Party Liability for the Payment of Taxes and Their Fundamental Rights
EUR 50 | USD 65 (VAT excl.)
23 March 2018
World Tax Journal
European Union; International

Spengel, C.; Heckemeyer, J.H.; Nicolay, K.; Bräutigam, R.; Stutzenberger, K.

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
EUR 50 | USD 65 (VAT excl.)
11 October 2012
World Tax Journal

Özdemir, A.R.

The Effects of Value Added Tax (VAT) on the Rate of Government Growth: An OECD Panel Study
EUR 50 | USD 65 (VAT excl.)
26 September 2013
World Tax Journal

Fuest, C.; Spengel, C.; Finke, K.; Heckemeyer, J.H.; Nusser, H.

Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform
EUR 50 | USD 65 (VAT excl.)
3 September 2010
World Tax Journal

Tetłak, K.

Tax Treatment of Team Performances under Art. 17 of the OECD Model Convention
EUR 50 | USD 65 (VAT excl.)
9 June 2020
World Tax Journal
G20; International; OECD

Cipollini, C.

GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes?
EUR 50 | USD 65 (VAT excl.)
11 March 2022
World Tax Journal
International

Spengel, C.; Stage, B.; Steinbrenner, D.

R&D Tax Incentive Regimes – A Comparison and Evaluation of Current Country Practices
EUR 50 | USD 65 (VAT excl.)
9 January 2023
World Tax Journal
European Union; International

Attard, R.; Weffe H., C.E.

Towards a Taxpayers’ Rights-Compliant Cross-Border Recovery of Tax Sanctions
EUR 50 | USD 65 (VAT excl.)
25 April 2019
World Tax Journal
International; OECD; UN

Kostíć, S.V.

In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties
EUR 50 | USD 65 (VAT excl.)