Finland Introduces Changes to the Withholding Tax Treaty Claim Process for Non-Resident Portfolio Investors by Adopting the OECD’s Treaty Relief and Compliance Enhancement Package
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 Transfer Pricing Journal
International
Fedi, A.
Transfer Pricing Aspects of Transactions with Marketing Intangibles in a Post-BEPS World
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?
11 November 2019
World Tax Journal
International
Greil, S.; Müller, R. (Raphael); Olbert, M.
Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform
11 November 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Italy
Frescurato, D.
The New Definition of Financial Intermediaries under Italian Tax Law Following the Implementation of the Anti-Tax Avoidance Directives
11 November 2019
International Transfer Pricing Journal
Brazil
Schoueri, L.E.; Galendi, R.A. (Jr.)
Challenges to Brazilian Transfer Pricing Rules upon Accession to the OECD
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
6 November 2019
Asia-Pacific Tax Bulletin
China (People's Rep.)
Li, N.
The TCI Case – A Milestone Case for China Taxing Offshore Indirect Shares Transfer