An Unfinished Patchwork: An Assessment of the Current International Tax Dispute Resolution System from a Developing Country Perspective
8 September 2022
World Tax Journal
International
Galán, A.; García Antón, R.
Principal Purpose Test and Customary International Law: A Note of Caution
2 September 2022
World Tax Journal
International
Kuźniacki, B.; Almada, M.; Tyliński, K.; Górski, Ł.; Winogradska, B.; Zeldenrust, R.
Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
8 August 2022
World Tax Journal
International
Oguttu, A.W.
Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets: Perspectives from Africa
6 August 2022
World Tax Journal
International
Post, D.R.; Cipollini, C.
Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax?
1 August 2022
World Tax Journal
European Union
Bizioli, G.
Building the EU Tax Sovereignty: Lessons from Federalism
1 August 2022
World Tax Journal
International
Pistone, P.
In Memoriam Issue – Preface: Frans Vanistendael’s Legacy for the Future of European and International Tax Law
29 July 2022
World Tax Journal
European Union
De Broe, L.
Tax Abuse in the European Union: The Current State of Affairs
19 July 2022
World Tax Journal
European Union; International
Martín Jiménez, A.J.
Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends
11 July 2022
World Tax Journal
International
Essers, P.H.J.
History and Future of EU Taxation according to Frans Vanistendael: Inspiration for a Constructive and Critical Dialogue
30 June 2022
World Tax Journal
International
Danon, R.J.; Gutmann, D.; Maisto, G.; Martín Jiménez, A.J.
The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
25 May 2022
World Tax Journal
European Union; International
Pistone, P.; Nogueira, J.F. Pinto; Turina, A.; Lazarov, I.
Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market