26 November 2024
World Tax Journal
International

Oei, S-Y.; Ring, D.M.

The Conflictual Core of Global Tax Cooperation
13 November 2024
World Tax Journal
International

Pistone, P.; Vlugt, S. van der; Serafimova, M.

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation
6 November 2024
World Tax Journal
International

Strachey, A.

The Subject-to-Tax Rule in East Africa: Is It Worth It?
6 November 2024
World Tax Journal
International

Elliffe, C.

The Quiet Evolution in International Tax: Domestic Law and Double Taxation
25 October 2024
World Tax Journal
European Union; International

Dourado, A.P.; Müller, J.M.; Rangel, L.; Spengel, C.

Tax Neutrality Treatment of Investment Funds in the European Union
9 October 2024
World Tax Journal
South Africa

Oguttu, A.W.

Taxing High-Net-Worth Individuals: Recommendations from an African Perspective
7 October 2024
World Tax Journal
Denmark; European Union; Finland; Norway; Sweden

Skar, H.; Knuutinen, R.; Koerver Schmidt, P.; Croneberg, R.

Interpretation and Application of General Anti-Avoidance Rules after BEPS and ATAD: Nordic Perspectives
26 September 2024
World Tax Journal
International

Escribano, E.

A New Model Tax Convention for a World of Increasing Remote Work and Mobility of Individuals
10 September 2024
World Tax Journal
European Union

Szudoczky, R.; Rodríguez Peña, C.C.

Preferential Personal Income Tax Regimes in the European Union: A New Form of Permitted (Harmful) Tax Competition?
10 September 2024
World Tax Journal
International

Owens, J.P.; Piakarskaya, A.; Christodoulopoulos, T.A.; Sushkova, O.

The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes
5 September 2024
World Tax Journal
European Union

Scherleitner, M.; Mäki, N.

The HOT Proposal and Primary EU Law – An Examination and Suggestions to Address Possible Validity Concerns
16 August 2024
World Tax Journal
International

Addarii, E.

The Race for New Residents: Preferential Regimes and Rethinking Tax Residency under the New Phase of Tax Competition