VAT and Directors’ Fees: Can Directors who Are Individuals Be Considered Taxable Persons?
8 July 2024
European Taxation
European Union
Xygka, A.
Commission
8 July 2024
International Transfer Pricing Journal
United States
Castro Jurado, S.
Transfer Pricing Implications for the Cannabis Industry
8 July 2024
European Taxation
European Union
Xygka, A.
Council
8 July 2024
European Taxation
Germany
Moser, T.; Hentschel, S.
Share Sales under the German Controlled Foreign Company Taxation Regime – Areas of Concern and Legislative Solutions
8 July 2024
European Taxation
European Union
Ros, E.W.
The ECJ Preliminary Reference Procedure: Two to Tango?
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
26 June 2024
International VAT Monitor
Singapore
Koh, S.H.
Goods and Services Tax in Singapore – A Reflection on 30 Years