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12074 results found

How to Apply the TNMM: Arm’s Length Results outside the EBIT-IQR?

Riedl, A.; Münch, M. (Marcus)
EUR 40 | USD 45

The Court of Justice of the European Union – Recently Decided and Pending Cases

Annacondia, F.
EUR 40 | USD 45

From VAT to Split Payment: A Digital Shift in Consumption Tax Design

Almeida, A.F. Ferreira de
EUR 40 | USD 45

The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries

Oguttu, A.W.
EUR 40 | USD 45

Intellectual Property Ownership in the Legal and Transfer Pricing Landscape

Jeunink, C.; Emonts, M.J.; Boomsma, E.
EUR 40 | USD 45

Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective

Kemboi, R.
EUR 40 | USD 45

The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing

Valdo, A. de Oliveira
EUR 40 | USD 45

Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)

Zalasiński, A.
EUR 40 | USD 45

Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey

Bawoh, E-B.
EUR 40 | USD 45

VAT on Cross-Border Digital Services in South Africa

Botes, M.
EUR 40 | USD 45

Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?

Cai, Q.
EUR 65 | USD 65

How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective

Li, X. (Xinyi)
EUR 40 | USD 45
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