From VAT to Split Payment: A Digital Shift in Consumption Tax Design
11 September 2025
Bulletin for International Taxation
International; OECD
Oguttu, A.W.
The Anticipated Impact of the Global Minimum Tax on Tax Competition for Developing Countries
11 September 2025
International Transfer Pricing Journal
International
Jeunink, C.; Emonts, M.J.; Boomsma, E.
Intellectual Property Ownership in the Legal and Transfer Pricing Landscape
10 September 2025
International VAT Monitor
Africa; International
Kemboi, R.
Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective
9 September 2025
International Transfer Pricing Journal
European Union; International
Valdo, A. de Oliveira
The Impact of ESG and the Carbon Border Adjustment Mechanism on Transfer Pricing
8 September 2025
European Taxation
European Union; Lithuania
Zalasiński, A.
Application of the Parent-Subsidiary Directive General Anti-Avoidance Rule in the Context of the Participation Exemption: Comments on the CJEU Decision in ‘Nordcurrent group’ UAB (C-228/24)
8 September 2025
European Taxation
Gibraltar; Guernsey; Isle of Man; Jersey
Bawoh, E-B.
Implementing OECD Pillar Two: A Comparative Analysis of Gibraltar, Guernsey, Isle of Man and Jersey
4 September 2025
International VAT Monitor
South Africa
Botes, M.
VAT on Cross-Border Digital Services in South Africa
4 September 2025
World Tax Journal
International
Cai, Q.
Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What’s the Benefit Principle Got to Do with It?
3 September 2025
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
International
Li, X. (Xinyi)
How to Adopt the Mark-to-Market Rule into Tax Legislation: A Developing Countries Perspective
2 September 2025
International VAT Monitor
European Union
Pereira, A. Torres
Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler
2 September 2025
European Taxation
International
Offermanns, R.H.M.J.
Report on the Burden of Proof Symposium Held on 13 February 2025 in the Geertekerk in Utrecht, The Netherlands