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ALTAX LIBRARYTransfer pricing guidelines for multinational enterprises and TAX administrations
0 €These Guidelines are a revision of the OECD Report Transfer Pricing and Multinational Enterprises (1979). They were approved by the Committee on Fiscal Affairs on 27 June 1995 and by the OECD…
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ALTAX LIBRARYAllocative Efficiency in the service sector and productivity growth in Albania
0 €Nowadays citizens of the modern world are living in an economy that is increasingly based on services. The service sector is not anymore, a minor part of the overall economy,…
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ALTAX LIBRARYKey Tax Issues at year end for Real Estate investors 2019-2020
0 €International tax regimes are diverse, complex and variant, and are usually full of fixed dates, terms and deadlines. These dates, terms and deadlines need to be observed carefully in order…
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ALTAX LIBRARYSME Policy index: Western Balkans and Turkey 2019
0 €Small and medium-sized enterprises (SMEs) and entrepreneurs are key drivers of inclusive and sustainable growth, job creation, skills development and innovation. As such, creating thriving environments for SMEs is at the forefront…
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ALTAX LIBRARYGeneral Principles and EU Law- Contracts
0 €According to Volume I, contracts are one of the five generic legal tools used to manage cash flow, risk, agency relationships, and information. Many investments are therefore based on one or more…
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ALTAX LIBRARYWell Spent
0 €Our work has shown that most countries will find it challenging to meet key public investment needs. A variety of options—raising more revenues, borrowing more, cutting unproductive spending, or getting…
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ALTAX LIBRARYFollowing the Coronavirus Money Trail
0 €The main aim of this report is to monitor the budget allocated to the health sector during the Covid-19 pandemic, including the state budget, foreign aid and other donations to…
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ALTAX LIBRARYOECD Best Practices for Budget Transparency
0 €The relationship between good governance and better economic and social outcomes is increasingly acknowledged. Transparency – openness about policy intentions, formulation and implementation – is a key element of good governance.
The budget… -
ALTAX LIBRARY
VAT EU Court decisions and comments
Original price was: 14 €.11 €Current price is: 11 €.In the VAT Tribunal case, the Tribunal addressed the issues from all around EU.
In reaching the decision the Tribunal considered the evidence for the posting of the Voluntary Disclosure. There…
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ALTAX LIBRARY
ECJ VAT cases
Original price was: 25 €.20 €Current price is: 20 €.“Court of Justice of the European Union” is consistently abbreviated as “ECJ”, “Advocate General” as “AG”, and “value added tax” as “VAT”. “Sixth Directive” refers to “Sixth Council Directive 77/388/ EEC of 17…
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ALTAX LIBRARYEuropean court of justice: Free movement of capital
0 €The free movement of capital case law guide is part of a series of guides concerning the case law of the European Court of Justice. To date, this series includes guides…
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ALTAX LIBRARYEuropean court of justice direct taxation 2010
0 €This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States’ direct tax systems. It…
