Amount B: Intent to Introduce Simplicity Culminates in Complexity

Commission

Financial Windfall Taxation and Non-Performing Loan Transactions: A State Aid Perspective

Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting

Innovative Financing for Climate Change: Unpacking the Potential of the Financial Transaction Tax

From Tax Transparency to Corporate Communication

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The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part Two

Italian “Differentiated Regionalism” and its Impact on Environmental Taxation

Taxation of Deferred Remuneration in Cross-Border Employment Scenarios: Insights from Ruling Nos. 199/2025, 98/2025, 81/2025 and 12/2025

Cross-Border Intra-Group Services: Lessons from a Peruvian Case Study Involving a Colombian Airline Subsidiary

Business Restructuring after International M&A Transactions – (Spanish) Tax and Transfer Pricing Perspective