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Results: 13
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  • Open Access
    Buriak, S., & Hafkenscheid, R. (2023). 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. Analyses and Studies, 2023(1 (15)), 13-27. https://doi.org/10.33119/ASCASP.2023.1.2
  • Open Access
    Buriak, S. (2023). A cultural levy or a digital streaming service tax: New film industry levies conflicting with the EU member states’s bilateral tax treaty obligations and OECD digital tax agreements? Journal of Digital Media & Policy, 14(3), 383-389. https://doi.org/10.1386/jdmp_00136_7
  • Open Access
    Buriak, S., & Weber, D. (2023). Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States: an Analysis from an EU and International Tax Law Perspective. World Tax Journal, 15(2), 255-290. https://doi.org/10.59403/3tvhsja
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