A Utility-Based Explanation of Tax Asymmetries

Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

The Taxation of Technical Services under the United Nations Model Double Taxation Convention: A Rushed – Yet Appropriate – Proposal for (Developing) Countries?

The Arm’s Length Comparable in Transfer Pricing: A Search for an “Actual” or a “Hypothetical” Transaction?

The Impact of the International Tax System of the Home Country on the Location Decision of a Foreign Permanent Establishment: The Case of Germany

Intergovernmental Agreements and the Implementation of FATCA in Europe

Sharing the Benefits of the EU’s Common Consolidated Corporate Tax Base within Corporate Groups

Innovation through R&D Tax Incentives: Some Ideas for a Fair and Transparent Tax Policy

Exposing Unaddressed Issues in the OECD’s BEPS Project: What About the Roles and Implications of Contract Interpretation Law and Private International Law in the Transfer Pricing Arm’s Length Comparability Analysis?

Tax Treaty Override and the Need for Coordination between Legal Systems: Safeguarding the Effectiveness of International Law