4 December 2019
Bulletin for International Taxation
Argentina; International; OECD

Teijeiro, G.O.; Vázquez, J.M.

Taxation of the Ride-Sharing Economy: Source Taxation through Service Permanent Establishment Provisions Revisited – The Case under the Argentine Treaty Network
3 December 2019
Bulletin for International Taxation
International; OECD

Zahra, I.

The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 2
29 November 2019
Bulletin for International Taxation
Germany; India; Korea (Rep.)

Kempf, A.

Treaty Relief at Source for German Partnerships: Courts Adopt Different Positions in India and Korea (Rep.)
29 November 2019
Bulletin for International Taxation
International; OECD

Arnold, B.J.

The Evolution of Controlled Foreign Corporation Rules and Beyond
27 November 2019
Bulletin for International Taxation
International; Netherlands; OECD

Russo, R. (Ronald); Hein, R.

The Challenges of Client Tax Integrity Testing for Banks in the Netherlands (and Soon Elsewhere?)
14 November 2019
International VAT Monitor
European Union; United Kingdom

Zechner, L.T.

How to Treat the Ride-Hailing Company Uber for VAT Purposes
12 November 2019
International VAT Monitor
European Union

Ruohola, T.

VAT Is about So Much More than Just Fraud
11 November 2019
Bulletin for International Taxation
International; OECD

Das, R.R.

Is the Arm’s-Length-Principle-Based Authorised OECD Approach to the Attribution of Profits to a Permanent Establishment Losing Its Authority?
6 November 2019
Bulletin for International Taxation
International; OECD; United States

Sarfo, N.A.

Recent (2019) US Tax Treaty Developments: Dispute Developments in Non-EU Jurisdictions, Treaties Awaiting Ratification and the Advance Pricing Agreement Programme
6 November 2019
Bulletin for International Taxation
United States

Bland, R.

The Multistate Tax Commission’s Alternative to Litigation
5 November 2019
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
28 October 2019
International VAT Monitor
European Union

Bartol Lesar, M.

EU VAT Cross-Border Rulings