Commission

Court of Justice

The Impact of the ATAD on Domestic Systems: A Comparative Survey

African Countries without VAT

Comprehensive Directive on Transfer Pricing Adopted

Opinion Statement ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

Profits and Losses of Foreign Permanent Establishments: The Optional Branch Exemption Regime

International Input VAT Apportionment Mechanisms – Finding a Solution for Credit Retailers in South Africa

The Territoriality Principle in the World of the OECD/G20 Base Erosion and Profit Shifting Initiative: The Cases of Hong Kong and Singapore – Part I

Indian Transfer Pricing Round-Up for 2016

Implementation of BEPS Initiative and EU Directive in Germany

References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?