World Tax Journal - Latest Articles
[5 December 2019] - International - Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?
[11 November 2019] - 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
[6 March 2019] - International - Designing a General Anti-Avoidance Rule for the East African Community – A Comparative Analysis
[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