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26 March 2025
International Tax Studies
International

Gomes, A,

Cross-Border Transfer of Going Concern: How to Prevent VAT Distortions When Applying the TOGC No-Supply Rule across Different Member States?
EUR 75 | USD 80 (VAT excl.)
25 March 2025
Bulletin for International Taxation
European Union; International; OECD

Kuźniacki, B.; Kokott, J.

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
11 March 2025
Bulletin for International Taxation
International; OECD

Sharma, K. (Kuldeep); Kantamneni, S.

Domestic Transfer Pricing: Global Neglect?
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
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?
EUR 40 | USD 45 (VAT excl.)
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
EUR 40 | USD 45 (VAT excl.)
22 January 2025
International Tax Studies
International

Accolla, I.A.

Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements
EUR 75 | USD 80 (VAT excl.)