Bulletin for International Taxation - Latest Articles
[26 February 2021] - Brazil/Canada/France/Germany/Mexico/United Kingdom/United States/International - International Association of Tax Judges Webinar: Tax Courts during the COVID-19 Pandemic
[25 February 2021] - South Africa - Abolition of “Loop Structures” in South Africa Makes for Easier International Planning
[24 February 2021] - United States - How Did We End Up with This Budget and This US International Tax System? A Brief History of the Proposed Predecessor Tax Reforms to the Tax Cuts and Jobs Act of 2017
[8 February 2021] - European Union/OECD - An Analysis of the Efficiency of Tax Administrations of 26 European Countries in 2017
[1 February 2021] - OECD/International - The Legal Challenges of Creating a Global Tax Regime with the OECD Pillar One Blueprint
[28 January 2021] - Austria/OECD/International - Rising Inequality in Western Tax Systems: Austria as an Example of the Transformation from Income-Based Taxation to Consumption-Based Taxation
[27 January 2021] - OECD/International - International Tax Dispute Resolution in Light of Pillar One: New Challenges and Opportunities
[13 January 2021] - OECD/International - Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017): When Clarifications Raise Further Doubts
[4 January 2021] - Spain/OECD/International - Spanish Supreme Court Limits the Use of Dynamic Interpretation of Tax Treaties
[22 December 2020] - United Kingdom/OECD/International - Article 3(2) of the OECD and UN Models: An International View
[15 December 2020] - African Tax Administration Forum/OECD/International - Emerging Treaty Policies in Africa – Evidence from the African Tax Administration Forum Models
[26 November 2020] - Sweden - Taxes and Contributions on Cross-Border Employment Income – Before and During the COVID-19 Pandemic
[25 November 2020] - OECD/International - The Autonomous Interpretation of the Multilateral Instrument with Particular Relevance to Article 2(2)
[19 November 2020] - OECD/International - Three Approaches to Taxing Income from the Digital Economy – Which Is the Best for Developing Countries?
[18 November 2020] - OECD/International - The Virus in the ALP