A Practical Approach to Benchmarking Intra-Group Performance Guarantees

The Dutch Anti-Base Erosion Rule: Recent Developments in the Context of Fraus Legis and EU Law

Cherry-Picking Dutch Court on the Offense against Tax Avoidance

Back to the Future of VAT or Waiting for Godot?

The ECJ’s Jurisprudence versus the VAT Committee’s Guideline on the “Economic” Exemption for Transportation Services to Export Goods: Time for Repair to Protect EU Business’ Global Competitiveness

Is the “Dual VAT” Proposed by the Brazilian Indirect Tax Reform a Real VAT?

VAT Registration Thresholds in Europe

VAT Treatment of Non-Fungible Tokens

The Complexities of Marketing in EU VAT

Major Questions Raised by New US Excise Tax on Stock Buybacks

Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

The United States Jumps on the Minimum Tax Train, But Seems to Be on Its Own Track