World Tax Journal - Latest Articles
[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 - Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules
[21 January 2019] - International - The Meaning of the Principal Purpose Test: One Ring to Bind Them All?
[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