European Union - Numerous EU Member States are in Breach of EU Law by Requiring Taxpayers to Demonstrate Absence of Abuse
21 September 2021
Bulletin for International Taxation
Australia; OECD
C.M. Black
Australia/OECD - Australia’s Inaction on Mandatory Disclosure Rules: Can You Have Too Many Disclosure Regimes?
20 September 2021
European Taxation
Bulgaria
L. Tzenova
Bulgaria - Corporate Tax Changes
18 September 2021
Bulletin for International Taxation
International; OECD
D.M. Broekhuijsen; T.M. (Mees) Vergouwen
OECD/International - How Often Do OECD Member Countries Update Their Tax Treaties?
16 September 2021
Asia-Pacific Tax Bulletin
China (People's Rep.)
L. Na
China (People's Rep.) - The Individual Income Tax Regime of China: Evolution and Debates
16 September 2021
Bulletin for International Taxation
International; OECD
M. Nissinen
OECD/International - From Evasion to Avoidance: The Historical Evolution of the OECD Model in Addressing Tax Abuse
16 September 2021
European Taxation
European Union
M. Alvarado
European Union - Commission
16 September 2021
European Taxation
European Union
M. Alvarado
European Union - Council
14 September 2021
Bulletin for International Taxation
International; OECD
M. Takahashi
OECD/International - The Tie-Breaker Rule in Inheritance Tax Treaties: The Asymmetry of Taxing Rights by Migrants
14 September 2021
European Taxation
Russia
M. Volkov
Russia - Formalistic Approach to the Application of Thin Capitalization Rules to Interest Flowing between Russian Companies of an International Group Abolished