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)
24 March 2025
International VAT Monitor
Italy

Bricchetto, P.

VAT Deductions in MLBO Deals: Emerging Opportunities under Italian Case Law
20 March 2025
International VAT Monitor
International

Annacondia, F.

Overview of General Turnover Taxes and Tax Rates – January 2025
18 March 2025
International VAT Monitor
Italy

Chirichigno, S.; Segre, V.

Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework
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
13 March 2025
International VAT Monitor
European Union

Oldiges, M.; Salewski, F.

VAT Treatment of Sales of Video Game Skins on the Secondary Market
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?
11 March 2025
International VAT Monitor
European Union

Sadovsky, M.

Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union
11 March 2025
International VAT Monitor
International

Loquet, E.

VAT Is Not a Barrier for Trade
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