World Tax Journal - Latest Articles
[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?
[7 January 2020] - China/United Kingdom/United States/European Union/International - Protected Tax Havens: Cornering the Market through International Reform?
[18 December 2019] - G20/OECD/International - Institutional and Structural Legitimacy Deficits in the International Tax Regime
[5 December 2019] - OECD/International - Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?
[11 November 2019] - International - Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform
[20 September 2019] - United States/EEA/European Union/G20/OECD/International - International Effective Minimum Taxation – The GLOBE Proposal
[15 August 2019] - G20/OECD/International - Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?