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| Introduction of Design Thinking in Arm's Length Analysis: A New Lens to Decode Real Commercial Behaviour Ajit Jain | 2026 | 0 citations |
| Commodities, Quality Variants and Foreign Exchange Differences: The Tax Court’s Olam Argentina Ruling on CUP and Export Advance Treatment Alejandro Messineo & MaríaAgustina Salatino | 2026 | 0 citations |
| High Court Dismisses Commissioner’s Appeal in PepsiCo and Confirms No Royalty Withholding Tax or Diverted Profits Tax Payable on “Embedded Royalties” – The Cola (Royalty, DPT and Transfer Pricing) Wars Continue! Michael Butler & Liyao Wang | 2026 | 0 citations |
| Attributing Profits to Permanent Establishments: Lessons from the Swedish Supreme Administrative Court on the Influence of OECD Guidance Johan Hagelin | 2026 | 0 citations |
| Practical Approaches to Resolving Transfer Pricing Disputes Arising from Non-Cash Transactions in Multinational Enterprises Reza Adrinata | 2026 | 0 citations |
| Supreme Court of India Expounds on the Concept of Permanent Establishments in the Case of Hyatt International Vispi Patel et al. | 2026 | 0 citations |
| Transfer Pricing Implications in the Era of Crypto Assets Estephanie Munar | 2026 | 0 citations |
| Judicial Boundaries of Mutual Agreement Procedures and Advance Pricing Agreements: Lessons from Oracle, Refinitiv, AON and A Oy Cases M.S. Screpante | 2026 | 0 citations |
| Transfer Pricing Adjustments and VAT, Life after the Arcomet Case Wessel van Dijk et al. | 2026 | 0 citations |
| Rethinking Profit Attribution: Exploring Models Derived from the Arm’s Length Principle and Beyond Aisha Aize Isa et al. | 2026 | 0 citations |
| Cross-Jurisdictional Tax Legislation and Policy Transplants: Bangladesh’s Adoption of India’s Transfer Pricing Framework Zakir Akhand | 2026 | 0 citations |
| Bilateral Advance Pricing Agreements under Article 25 of the Italy-United States Double Taxation Treaty: Legal Frameworks, Procedures and Emerging Challenges S. Zucchetti et al. | 2026 | 0 citations |
| Royalties in the Spotlight: The Significance of the Oracle Decision in Australian Tax Law A. Stamoulos | 2025 | 4 citations |
| Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty J. Hagelin | 2025 | 1 citations |
| German Federal Fiscal Court Challenges the Rules on the Application of the AOA for Permanent Establishments S. Karnath & H. Brugger | 2025 | 1 citations |
| The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective Wieteke van Dijk et al. | 2025 | 1 citations |
| Belgian Court Rejects Tax Authorities’ Use of Transfer Pricing Principles to Deny Deduction of Royalty for Trade Name Use Aldo Engels & Emma Parduyns | 2025 | 0 citations |
| Transfer Pricing Intensity in the European Union – Financial and Governance Determinants of High Intra-Group Transactions Renata Fulop | 2025 | 0 citations |
| Beyond the Single Market: The Case for Clustering Cross-Border Comparables in Pan-European Comparability Studies E. Gassen | 2025 | 0 citations |