In 2015, the Big Four professional services firms–PwC, Deloitte, KPMG and EY–appeared
before the Australian Senate Economic References Committee Inquiry into Corporate Tax …

The research project that resulted in this book commenced in September 2011, when the
author began his studies for the PhD programme at the Faculty of Law of the University of …

This study examines the OECD initiative to combat base erosion and profit shifting (BEPS
Project), embodied in the Multilateral Instrument (MLI). In this line, the paper deals with the …

This report describes the results of the first period of fieldwork, undertaken in 1993, on the
lower Adelaide River in the Northern Territory. As there is only dry season access to the …

This work is the result of an extensive research into the permanent establishment concept, a
concept that plays a vital role within the international taxation system through the fair …

Gegenstand der Arbeit ist ein Vergleich des Transferpreissystems der OECD, der
gemeinsamen konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB) und der …

O Conselho da Organização para a Cooperação e Desenvolvimento Econômico (OCDE),
na sua sessão de 25 de janeiro de 2022, abriu as discussões sobre a entrada do Brasil …

Neste trabalho, analisamos se o comportamento dos Estados na esfera internacional,
exteriorizado pela sua prática, foi capaz de criar obrigações jurídicas de cooperação para o …

In the face of population ageing and demographic decline, nowadays all countries compete
for an increasingly valuable asset: human capital. Indeed, the drain of human capital from …

The PE is a century-old concept with a fundamental role in the international taxation system
via the fair allocation of taxing rights over cross-border business profits within the source …