State Aid from the Transfer Pricing Lens: The Fiat Case
29 October 2024
International VAT Monitor
European Union
Lejeune, I.
Au secours de la TVA: It Is Time for a True Union VAT System to Benefit Businesses, Member States and the EU Budget
28 October 2024
International Transfer Pricing Journal
Netherlands
Łukosz, K.; Wijnberg, E.; Boom, J. van
Shifting Sands in the Dutch Polder Model : A Study of the Changing Tax and Transfer Pricing Controversy Landscape in the Netherlands
17 October 2024
International Transfer Pricing Journal
International
Screpante, M.S.
The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?
16 October 2024
International Transfer Pricing Journal
Germany
Adda, M.; Steinhart, J.
New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel
10 October 2024
International Transfer Pricing Journal
International
Lagarden, M.
Friend or Foe? – How Should MNEs Position Themselves in View of Amount B?
10 October 2024
International Transfer Pricing Journal
Germany
Karnath, S.; Brugger, H.
New Rules on Inbound Intercompany Financing Transactions
24 September 2024
International VAT Monitor
Brazil
Brazuna, J.L. Ribeiro
Brazilian VAT/GST Reform: Digital Platforms’ Collection Liability
18 September 2024
International Transfer Pricing Journal
International
Rossi, G. (Giacomo)
IT Data-Driven and AI Intercompany Services in Multinational Banks: The Border in Their Regulation between Low Value-Adding and High-Value Services
18 September 2024
International Transfer Pricing Journal
Africa; International
Sebalamu, B.; Jelfs, P.
Exploring the Challenging Landscape of Transfer Pricing Governance in Low-Income Countries: The Case of Africa