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Taxing international business income : hard-boiled wonderland and the end of the world
Vann, Richard J. - In: World tax journal : WTJ 2 (2010) 3, pp. 291-346
Persistent link: https://www.econbiz.de/10009304413
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Exposing unaddressed issues in the OECD's BEPS Project : what about the roles and implications of contract interpretation law and private international law in the transfer pricing...
Pichhadze, Amir - In: World tax journal : WTJ 7 (2015) 1, pp. 99-167
Persistent link: https://www.econbiz.de/10011313604
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On the European Commission's understanding of the arm's length principle in international taxation versus state aid matters : treaty violations and high stakes in play
Castagna, Stefano - In: World tax journal : WTJ 13 (2021) 3, pp. 481-497
Persistent link: https://www.econbiz.de/10013166774
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Five core problems in the attribution of profits to permanent establishments
Collier, Richard S.; Vella, John - In: World tax journal : WTJ 11 (2019) 2, pp. 159-188
Persistent link: https://www.econbiz.de/10012310207
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Back to grass roots : the arm's length standard, comparability and transparency : some perspectives from the emerging world
Turina, Alessandro - In: World tax journal : WTJ 10 (2018) 2, pp. 295-348
Persistent link: https://www.econbiz.de/10012102012
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International taxation in the digital economy : challenge accepted?
Olbert, Marcel; Spengel, Christoph - In: World tax journal : WTJ 9 (2017) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
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Between formulary apportionment and the OECD guidelines : a proposal for reconciliation
Avi-Yonah, Reuven S. - In: World tax journal : WTJ 2 (2010) 1, pp. 3-18
Persistent link: https://www.econbiz.de/10003968493
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Formulary apportionment : myths and prospects
Avi-Yonah, Reuven S.; Benshalom, Ilan - In: World tax journal : WTJ 3 (2011) 3, pp. 371-398
Persistent link: https://www.econbiz.de/10009374057
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Transfer pricing, integration and synergy intangibles : a consensus approach to the arm's length standard
Kane, Mitchell A. - In: World tax journal : WTJ 6 (2014) 3, pp. 282-314
Persistent link: https://www.econbiz.de/10011306442
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Proposal for an enhanced CCTB as alternative to a CCCTB with formulary apportionment
Röder, Erik - In: World tax journal : WTJ 4 (2012) 2, pp. 125-150
Persistent link: https://www.econbiz.de/10009630359