Limits of Interest Deduction Restrictions Deriving from the Prohibition of Abuse of EU Law: Lessons from X BV (C-585/22) for the Netherlands and Other Member States – Part 2
3 January 2025
Bulletin for International Taxation
International; OECD; United Nations
Petkova, K.; Greil, S.
Simplifying Transfer Pricing through a Risk-Based Approach: A Unilateral Proposal to Reduce Administrative and Compliance Costs
27 December 2024
International Tax Studies
Ukraine
Tsymbal, V.
What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience
24 December 2024
Asia-Pacific Tax Bulletin
China (People's Rep.)
Zhao, C.
Understanding the Evolution of APAs in China: A Historical Review
24 December 2024
Asia-Pacific Tax Bulletin
India
Mukundan, G.S.
Parliamentary Involvement in Respect of International Tax Treaties in India
18 December 2024
World Tax Journal
European Union; International
Rechbauer, M.; Rünger, S.; Sieghartsleitner, B.
How Effective Are CFC Rules in Containing Tax Haven Activities? Evidence from a Sample of European Firms
16 December 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union; Netherlands
Zutt, J.; Plattel, A.
EU Consequences of ECJ Decision on VAT Exemption for Pension Funds
13 December 2024
European Taxation
Greece
Kalitsi, M.
The New Greek Voluntary Compliance Regime
12 December 2024
European Taxation
European Union
Xygka, A.
Commission
12 December 2024
European Taxation
European Union
Xygka, A.
Council
12 December 2024
European Taxation
European Union
Xygka, A.
Parliament
11 December 2024
European Taxation
European Union
Butler, G.
Offsetting Dividend Taxation through Corporate Taxation for Resident Undertakings and the Free Movement of Capital