14 November 2018
Bulletin for International Taxation
European Union; International; United States

Andersson, K.

Should We Use Value Creation or Destination as a Basis for Taxing Digital Businesses? – Krister Andersson’s Comments on the 2018 Klaus Vogel Lecture Given by Professor Michael Devereux
13 November 2018
International VAT Monitor
Bangladesh

Mamun, I.

The VAT and Supplementary Duty Act 2012 of Bangladesh - An Improvement on the Existing System
12 November 2018
Bulletin for International Taxation
Argentina; Brazil; Chile; Colombia; Costa Rica; El Salvador; Guatemala; Mexico; Panama; Peru; Uruguay

Huibregtse, S.B.; Muñoz Rodríguez, S.C.

Slicing the Pie in Latin America – A Pragmatic Approach to a Value Chain Analysis
9 November 2018
International VAT Monitor
Spain

Romero Flor, L.M.

The New Spanish Immediate Information Supply System
6 November 2018
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
5 November 2018
Bulletin for International Taxation
Nigeria; OECD

Adegite, V.

A Review of the Nigerian Country-by-Country Reporting Regulations
5 November 2018
International VAT Monitor
GCC

Vanhee, T.; Thomas, G.

VAT on Real Estate Transactions – A Comparative View of Saudi Arabia and the United Arab Emirates
5 November 2018
Bulletin for International Taxation
International; OECD

Collier, R.S.; Riedel, N.

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries
26 October 2018
Bulletin for International Taxation
International; OECD

Calderón Carrero, J.M.

The OECD International Compliance Assurance Programme: Just a New Multilateral and Cooperative Model of Tax Control for Multinational Enterprises?
24 October 2018
Bulletin for International Taxation
European Union; International; United States

Mazzoni, G.

(Re)defining the Balance between Tax Transparency and Tax Privacy in Big Data Analytics
24 October 2018
Bulletin for International Taxation
ASEAN; China (People's Rep.); International; OECD

Xu, D. (Diheng)

Improved Tax Dispute Resolution between China and the ASEAN Countries under the Belt and Road Initiative
22 October 2018
Bulletin for International Taxation
International; OECD

Bal, A.M.

(Mis)guided by the Value Creation Principle – Can New Concepts Solve Old Problems?