A Practical Approach to Benchmarking Intra-Group Performance Guarantees

The Dutch Anti-Base Erosion Rule: Recent Developments in the Context of Fraus Legis and EU Law

The Assistance of Examples of the Application of the Principal Purpose Test Listed in the Commentary on Article 29(9) of the OECD Model in Establishing the Legal Certainty of the Test

Frontier Workers’ Tax and Social Security Status in Europe – Optimizing the Legal Status in a Changing Landscape

Transfer Pricing Considerations for Procurement and Sourcing Entities

EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)

Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

How Can Traditional Transfer Pricing Models in the Insurance Sector Adapt to Digitalization?

Cherry-Picking Dutch Court on the Offense against Tax Avoidance

The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/G20 Base Erosion and Profit Shifting Initiative?

Transfer Pricing in the Automotive Supplier Industry

Eligibility for Mutual Agreement Procedure under Tax Treaties Following Application of the Principal Purpose Test