World Tax Journal - Latest Articles
[21 January 2019] - International - The Meaning of the Principal Purpose Test: One Ring to Bind Them All?
[21 January 2019] - International - Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules
[18 January 2019] - International - New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?
[17 January 2019] - International - A Deconstruction of the Principal Purposes Test
[22 October 2018] - International - Joint Audits: Applicable Law and Taxpayer Rights
[16 October 2018] - International - Fairness and International Taxation: Star-Crossed Lovers?
[19 September 2018] - International - Reflections on the Fight against Aggressive Tax Planning (When the Law Is Silent)
[7 September 2018] - International - What Is Really Wrong with Global Tax Governance and How to Properly Fix It
[6 July 2018] - International - Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited
[29 June 2018] - International - VAT and the Sharing Economy
[26 June 2018] - International - The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing
[22 May 2018] - International - The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
[23 March 2018] - International - Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
[15 March 2018] - International - The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning
[15 March 2018] - International - Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World