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Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of …
Although the European Convention on Human Rights (ECHR) mentions taxation only once - and in a context that, rather than conferring rights, limits their application - references to …
Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a …
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related …
Tax practitioners, multinational companies and national tax authorities have relied on this indispensable resource since its first edition over two decades ago. The Primer provides …
In recognition of the considerable attention in recent years given to the effect of EU directives on tax treaties, this important book for the first time brings a combined public …
EU fiscal integration is indispensable to establishing a stable single currency in the long run. However, this integration is proving ever more difficult in light of increasing …