Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)
14 March 2025
Bulletin for International Taxation
International; OECD
Dwi Nugroho, A.; Brotoatmodjo, M.A.
The Potential Trade Law Implications of the Implementation or Non-Implementation of the Global Minimum Tax
11 March 2025
Bulletin for International Taxation
European Union; International; OECD
Kuźniacki, B.; Kokott, J.
Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership
11 March 2025
Bulletin for International Taxation
International; OECD
Sharma, K. (Kuldeep); Kantamneni, S.
Domestic Transfer Pricing: Global Neglect?
17 February 2025
Bulletin for International Taxation
Chile; Netherlands; OECD
Mahu Martínez, P.A.; Franco Allen, A.
Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective
11 February 2025
Bulletin for International Taxation
International; OECD; UN
Mukundan, G.S.
The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations
3 February 2025
Bulletin for International Taxation
European Union; International; OECD; United States
Grinberg, I.
Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement
2 February 2025
Bulletin for International Taxation
European Union; International; OECD; United States
Kohart, S.
Comments on Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement
23 January 2025
Bulletin for International Taxation
International; OECD
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos
Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?
22 January 2025
Bulletin for International Taxation
International; OECD
Jackson, G.
The Interpretation of Multilateral Instruments and the Status of Commentary: The Definition of “Permanent Establishment” in the GLoBE Pillar Two Model Rules
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
19 November 2024
Bulletin for International Taxation
International; OECD
Çifci, H.B.; Ramos Obando, R.
Enhancing Tax Treaty Negotiations through the Lens of Representation