Vol. 15 No. 1 (2023): Analyses and Studies of CASP

Articles

• DEMPE Functions in Practice: The International Approach and Lessons Learned over the Last Years

  Karol Dziwiński

  1-12

  • PEŁNY TEKST (Język polski)
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• What Do IP-intensive Businesses Have in Common with the Extractive Industry? The place of excess (incl. windfall) profits in the DEMPE analysis for intangible assets*

  Svitlana Buriak, Rutger Hafkenscheid

  13-30

  • Pełny Tekst (Język polski)
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• Permanent Establishments under the Pillars: The Relevance of a Transfer Pricing Analysis

  Vikram Chand, Salim Damji, Kinga Romanovska

  31-42

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• The Pillar One Deal: Implications for Countries and Taxpayers

  Ruth Mirembe, LL.M.

  43-56

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