World Tax Journal - Latest Articles
[28 January 2020] - International - On the Future of Business Income Taxation in Europe
[22 January 2020] - 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] - 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] - International - Protected Tax Havens: Cornering the Market through International Reform?
[18 December 2019] - International - Institutional and Structural Legitimacy Deficits in the International Tax Regime
[5 December 2019] - 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] - International - International Effective Minimum Taxation – The GLOBE Proposal
[15 August 2019] - 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?
[7 August 2019] - The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?
[6 August 2019] - International - Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
[30 July 2019] - International - Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms
[25 April 2019] - International - In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties
[2 April 2019] - International - Citizenship and Tax
[1 April 2019] - International - Five Core Problems in the Attribution of Profits to Permanent Establishments