Family Policy Matters

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This new edition captures the evolving, post-pandemic landscape of family policy—the transformational changes that have occurred within contemporary families

Applying the Arm's Length Principle to Intra-group Financial Transactions

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It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avo

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

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High profile cases before the European Commission and the EU courts have intensified scrutiny of the link between State aid law and the taxation of multinationa

Tax and Technology

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The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domes

The DEMPE Concept and Intangibles

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Under the widely applied rules of the OECD Transfer Pricing Guidelines, allocation of the returns from the exploitation of intellectual property should be share