Primary, Corresponding and Secondary Transfer Pricing Adjustments
12 August 2024
International Transfer Pricing Journal
International
Riedl, A.; Miakota, O.
DEMPE – Still a Long Way to Go
12 August 2024
International Transfer Pricing Journal
South Africa
Badenhorst, M.
Revenue Service 6 March 2024 TC Judgment Case No. IT 14302
12 August 2024
International Transfer Pricing Journal
EEA; Norway
Zalasiński, A.
The Final Loss Saga under the EEA Agreement – Comments on the EFTA Court’s Judgment in E-7/23 ExxonMobil Holding Norway
15 July 2024
International VAT Monitor
European Union
Doesum, A.J. van
Revisiting the Commissionaire Fiction in EU VAT Law: Cause, Effect and the Role of Identical Supplies
9 July 2024
International VAT Monitor
European Union
Silva, C. Bertão da
VAT and Directors’ Fees: Can Directors who Are Individuals Be Considered Taxable Persons?
8 July 2024
International Transfer Pricing Journal
United States
Castro Jurado, S.
Transfer Pricing Implications for the Cannabis Industry
3 July 2024
International Transfer Pricing Journal
Germany
Gobet, P.
Profit Attribution to Permanent Establishments without Personnel under the AOA: A Systematic Analysis of OECD Literature and Recent Developments in Germany
1 July 2024
International VAT Monitor
European Union
Echevarría Zubeldia, G.
Déjà Vu Drama: The Controversy of Subsidiaries as Fixed Establishments as Illustrated by the Adient Case
27 June 2024
International VAT Monitor
Chile
Gepp, I.
VAT in Chile: Present and Future
27 June 2024
International VAT Monitor
European Union
Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.
Tolling and Contract Manufacturing Structures under EU VAT