Compatibility between the OECD’s Hard-to-Value Intangibles Methodology and the Arm’s Length Standard: What Is the Way Forward?
9 December 2020
International Tax Studies
International
Andrade Rodríguez, B.
A Look at Tax Sparing Clauses in the 21st Century as Tools for the Implementation of Tax Incentives from the Perspective of Developing Countries
10 November 2020
International VAT Monitor
Bhutan
Hassan, B.
Implementation of Goods and Services Tax in Bhutan
10 November 2020
International VAT Monitor
European Union
Károlyi, B.
The EU VAT and the Expansion of Turnover Taxation: Interfering Tax Systems?
9 November 2020
International VAT Monitor
Gulf Cooperation Council; Saudi Arabia
Ricart Verdera, J.
The New E-Invoicing Rules in Saudi Arabia: A New Paradigm of Tax Administration in the GCC?
6 November 2020
International Tax Studies
International; OECD
Chand, V.; Lembo, G.
Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate
4 November 2020
International VAT Monitor
Bulgaria; European Union
Krastanov, S.
The Extended Scope of the Reduced VAT Rate in Bulgaria
3 November 2020
International VAT Monitor
European Union
Gómez Aragón, D.; Echevarría Zubeldia, G.
Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree
3 November 2020
International VAT Monitor
International
Annacondia, F.
VAT Registration Thresholds in Europe
8 October 2020
International Tax Studies
International
García Antón, R.
Enhancing the Group Interest in Transfer Pricing Analysis
23 September 2020
International Tax Studies
International
Ronco, S.M.
Data Protection in Direct Tax Matters and Developments from the EU Standpoint: The Case of Automatic Exchange of Information