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?
22 January 2025
International Tax Studies
International

Accolla, I.A.

Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements
27 December 2024
International Tax Studies
Ukraine

Tsymbal, V.

What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience
8 November 2024
International Tax Studies
International

Imparato, D.

UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union
5 October 2024
International Tax Studies
European Union; International

Benítez Pérez, M.

Global Mobility and Double Taxation. Proposals for Improving the Efficiency and Effectiveness of Tax Treaties
4 October 2024
International Tax Studies
International

Frescurato, D.; Moretti, V.A.

Key Transfer Pricing Issues Arising from Remote Working and Employee Mobility in a Post-Covid World
16 September 2024
International Tax Studies
International

Pistone, P.; Messina, S.; Vlugt, S. van der

The Instruments Used to Counter Illicit Financial Flows at the International Level and Their Application to Matters of Taxation
31 July 2024
International Tax Studies
International

Murzagaliev, E.Ch.

Definition of the Concept of a Transnational Tax Crime for Ensuring National Security and International Cooperation in the Eurasian Legal Space
30 July 2024
International Tax Studies
International

Khaled Alsultan, S.

The Gulf Cooperation Council Legal Order, Institutions and Taxation
23 May 2024
International Tax Studies
International

Moura, M.H. Barbosa

Beyond State Aid: A Transfer Pricing Analysis for the Amazon Case
6 May 2024
International Tax Studies
International

Vázquez, J.M.; De Raedt, S.; Tomo, A.; Nieto, F.; Palma Cruz, P.; Riccardi Sacchi, A.

Withholding Tax Obligations and Liabilities Imposed on Digital Platforms to Ensure the Effective Taxation of Their Sellers
15 March 2024
International Tax Studies
International

Lo Bianco, F.

Reflections on the Aim of the DEMPE Concept in Contemporary Transfer Pricing: Delineation, Non-Recognition and Valuation