191 results found
191 results found
191 results found 191 results found
8 August 2022
World Tax Journal
International

Oguttu, A.W.

International - Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets: Perspectives from Africa
6 August 2022
World Tax Journal
International

Cipollini, C.; Post, D.R.

International - Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax?
1 August 2022
World Tax Journal
European Union

Bizioli, G.

European Union - Building the EU Tax Sovereignty: Lessons from Federalism
1 August 2022
World Tax Journal
International

Pistone, P.

International - In Memoriam Issue – Preface: Frans Vanistendael’s Legacy for the Future of European and International Tax Law
29 July 2022
World Tax Journal
European Union

De Broe, L.

European Union - Tax Abuse in the European Union: The Current State of Affairs
19 July 2022
World Tax Journal
European Union; International

Martín Jiménez, A.J.

European Union/International - Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends
11 July 2022
World Tax Journal
International

Essers, P.H.J.

International - History and Future of EU Taxation according to Frans Vanistendael: Inspiration for a Constructive and Critical Dialogue
30 June 2022
World Tax Journal
International

Danon, R.J.; Gutmann, D.; Maisto, G.; Martín Jiménez, A.J.

International - The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
25 May 2022
World Tax Journal
European Union; International

Lazarov, I.; Nogueira, J.F. Pinto; Pistone, P.; Turina, A.

European Union/International - Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market
24 May 2022
World Tax Journal
International

Müller, R. (Raphael); Schoenrock, M.; Spengel, C.

International - How to Move Forward with Country-by-Country Reporting? A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review
11 April 2022
World Tax Journal
Australia; China (People's Rep.); European Union; International

Stewart, M.; Wang, T.

International/European Union/Australia/China (People's Rep.) - The Law and Policy of VAT Tourist Tax Refund Schemes: A Comparative Analysis
2 April 2022
World Tax Journal
International

Elliffe, C.

International - The Brave (and Uncertain) New World of International Taxation under the 2020s Compromise