7 December 2023
Bulletin for International Taxation
International; OECD

Jackson, G.; Brown, H. (Harriet)

The Interaction of the Duty to Make a Suspicious Activity Report under the Proceeds of Crime Act and the Obligation to Report under Hallmark D of DAC6 and the OECD Mandatory Disclosure Regime
6 December 2023
Bulletin for International Taxation
International; OECD

Collier, R.S.; Dykes, I.F.

Competencies, Competence and the Arm’s Length Principle
30 November 2023
International VAT Monitor
European Union

Lejeune, I.

Is ViDA a Diva Deserving a Big Applause from 37.5 Million Unpaid Tax Collectors?
27 November 2023
International VAT Monitor
Peru

Escalante Alpaca, G.A.

VAT Credit in the Peruvian Tax System
15 November 2023
Bulletin for International Taxation
International; OECD

Ruiz Colmenares, M.

The Importance of Principles in an International Tax Setting
14 November 2023
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
13 November 2023
International VAT Monitor
Poland

Selera, P.

Mandatory E-Invoicing from 2024 – Key Features of the System and European Background
10 November 2023
Bulletin for International Taxation
India; International; OECD

Sehra, S.V.; Tiwari, A.

Theoretical Underpinnings and Practical Considerations in Taxing Excess Profits
8 November 2023
International VAT Monitor
Belgium; European Union

Tourmous, K.; Soldai, A.

VAT and the Concept of Fixed Establishment: The Cabot Plastics Belgium Case
7 November 2023
International VAT Monitor
Poland

Lasiński-Sulecki, K.

Digitalization of VAT Reporting in Poland
6 November 2023
Bulletin for International Taxation
International; New Zealand; OECD

Hansby, M.

An Inquiry into the Use and Reform of the New Zealand Foreign Trust Regime
6 November 2023
Bulletin for International Taxation
Australia; International; OECD

Azzi, J.G.

Australia’s Tax Integrity Measure Targeting Payments for Intangibles by Multinational Groups Overreaches and Gives Cause for Concern