The Assistance of Examples of the Application of the Principal Purpose Test Listed in the Commentary on Article 29(9) of the OECD Model in Establishing the Legal Certainty of the Test

Frontier Workers’ Tax and Social Security Status in Europe – Optimizing the Legal Status in a Changing Landscape

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

Resolution of International Transfer Pricing Disputes: A Non-Starter, Despite BEPS

The Complexities of Marketing in EU VAT

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

The Court of Justice of the European Union – Recently Decided and Pending Cases

Recent Changes in Treatment of Export Transactions in the Philippines