7 January 2020
World Tax Journal
China; European Union; International; United Kingdom; United States

Kolstad, I.

Protected Tax Havens: Cornering the Market through International Reform?
5 December 2019
World Tax Journal
International; OECD

Cardoso, G. Capristano; Petruzzi, R.

Simplifying the Transfer Pricing Analysis: An Illusory Chimaera or a Realistic Ambition?
11 November 2019
World Tax Journal
International

Greil, S.; Müller, R. (Raphael); Olbert, M.

Transfer Pricing for Digital Business Models: Early Evidence of Challenges and Options for Reform
20 September 2019
World Tax Journal
EEA; European Union; G20; International; OECD; United States

Englisch, J.; Becker, J. (Johannes)

International Effective Minimum Taxation – The GLOBE Proposal
15 August 2019
World Tax Journal
G20; International; OECD

Screpante, M.S.

Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?
7 August 2019
World Tax Journal
International; OECD

Gil García, E.

The Single Tax Principle: Fiction or Reality in a Non-Comprehensive International Tax Regime?
6 August 2019
World Tax Journal
G20; International; OECD

Fjord Kjærsgaard, L.

Allocation of the Taxing Right to Payments for Cloud Computing-as-a-Service
30 July 2019
World Tax Journal
European Union; International

Petutschnig, M.; Rechbauer, M.; Rünger, S.

Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms
25 April 2019
World Tax Journal
International; OECD; UN

Kostić, S.V.

In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties
2 April 2019
World Tax Journal
European Union; International

Beretta, G.

Citizenship and Tax
1 April 2019
World Tax Journal
International; OECD

Collier, R.S.; Vella, J.

Five Core Problems in the Attribution of Profits to Permanent Establishments
6 March 2019
World Tax Journal
Africa; Canada; East African Community; International; South Africa

Titus, A.

Designing a General Anti-Avoidance Rule for the East African Community – A Comparative Analysis