22 October 2018
World Tax Journal
European Union; International; United States

Čičin-Šain, N.; Ehrke-Rabel, T.; Englisch, J.

Joint Audits: Applicable Law and Taxpayer Rights
16 October 2018
World Tax Journal
European Union; International; OECD

Debelva, F.

Fairness and International Taxation: Star-Crossed Lovers?
19 September 2018
World Tax Journal
International; OECD

Piantavigna, P.

Reflections on the Fight against Aggressive Tax Planning (When the Law Is Silent)
7 September 2018
World Tax Journal
International; OECD

Magalhães, T. Diniz

What Is Really Wrong with Global Tax Governance and How to Properly Fix It
6 July 2018
World Tax Journal
Australia; Belgium; Canada; Germany; International; OECD; United Kingdom; United States

Pleil, C.; Schwibinger, S.

Confronting Conflicts of Qualification in Tax Treaty Law: The Principle of Common Interpretation and the New Approach Revisited
29 June 2018
World Tax Journal
European Union; International

Beretta, G.

VAT and the Sharing Economy
26 June 2018
World Tax Journal
International; OECD

Navarro, A.

The Arm’s Length Standard and Tax Justice: Reflections on the Present and the Future of Transfer Pricing
22 May 2018
World Tax Journal
China (People's Rep.); G20; International; OECD

Xu, D. (Diheng)

The Convergence and Divergence between China’s Implementation and OECD/G20 BEPS Minimum Standards
23 March 2018
World Tax Journal
European Union; International

Spengel, C.; Heckemeyer, J.H.; Nicolay, K.; Bräutigam, R.; Stutzenberger, K.

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality
15 March 2018
World Tax Journal
Brazil; Dominican Republic; International; OECD; United States

Turina, A.

Back to Grass Roots: The Arm’s Length Standard, Comparability and Transparency – Some Perspectives from the Emerging World
15 March 2018
World Tax Journal
European Union; International; OECD

Piantavigna, P.

The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning
12 March 2018
World Tax Journal
International; OECD

Kuźniacki, B.

The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application