World Tax Journal - Latest Articles
[18 September 2020] - International - Profit Allocation Based on Scarcity Value: A New Factor for Taxing Intra-Group Services Where They Create Value
[16 September 2020] - European Union/OECD/International - Joint Audits – Ten Years of Experience: A Literature Review
[3 September 2020] - European Union/International - DAC 6: An Additional Common EU Reporting Standard?
[4 August 2020] - International - Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research
[30 July 2020] - International - Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
[30 July 2020] - European Union/International - GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
[23 June 2020] - International - Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
[9 June 2020] - International/OECD/G20 - GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes?
[4 May 2020] - OECD/International - Taxpayers’ Right of Defence in the International Context: The Case of Exchange of Tax Information and a Proposal for the “English” Wednesbury Doctrine as the New OECD (BEPS) Standard
[1 May 2020] - International - Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms?
[2 April 2020] - European Union/International - Limitation of Holding Structures for Intra-EU Dividends: An End to Tax Avoidance?
[31 March 2020] - India/United Kingdom/United States/European Union/International - Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango
[28 January 2020] - European Union/International - On the Future of Business Income Taxation in Europe
[22 January 2020] - Africa/Developing Countries/OECD/UN/International - Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory
[9 January 2020] - European Union/International - Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?