12 June 2024
International Transfer Pricing Journal
European Union

Padwalkar, A.

Brewing Transfer Pricing: Unravelling the Starbucks Case
11 June 2024
International VAT Monitor
European Union

Messina, S.

EU “Distance Sales of Goods Imported” and Customs Duties: Mind the “Link”
11 June 2024
Asia-Pacific Tax Bulletin
Maldives

Amir, H.

Tax Treaty Implementation in the Maldives: A Double Standard in Practice
7 June 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
International; Luxembourg; United Kingdom

Schaffner, J.; Rajathurai, B.; Chan, H. (Hugo); Becvort, G.

Impact of Pillar Two on Investment Funds: A Practical Overview
7 June 2024
European Taxation
Italy

Ferrari, M.

The Extension of the Participation Exemption Regime to Companies without a Permanent Establishment in Italy
6 June 2024
Bulletin for International Taxation
Belgium; European Union; International; OECD

De Broe, L.

A First Belgian Judgment on the Interpretation of the Term “Beneficial Owner” in a Tax Treaty and the EU Interest and Royalties Directive (2003/49)
6 June 2024
International Transfer Pricing Journal
Saudi Arabia

Dancau, D.

Saudi Arabia Regional Headquarters Program – Transfer Pricing Perspective
4 June 2024
Bulletin for International Taxation
Austria; Belgium; European Union; France; Germany; Hungary; International; Italy; Netherlands; Poland; Spain; Sweden; Switzerland; United States

Bathelt, T.; Granell, P.

The Legitimacy of Tax Law in Europe and the United States: Comparing Decision-Making Processes in Domestic Tax Law
27 May 2024
International Transfer Pricing Journal
Singapore

Goh, R.

Finding the Nexus in Accounting and Transfer Pricing Valuations for Tax Amortization of Intellectual Property Rights in Singapore – Part 2
24 May 2024
World Tax Journal
European Union

Keunen, L.

Banned: Fishing in the Data Tax Lake?
23 May 2024
International Tax Studies
International

Moura, M.H. Barbosa

Beyond State Aid: A Transfer Pricing Analysis for the Amazon Case
22 May 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
International

Friel, M.

How Sure Are Insurers on Pillar Two?