13 January 2020
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union

Mulder, F.; Cattel, Y.C.

Abuse of Law under EU Directives
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?
23 December 2019
International Tax Studies

Neto, L.F.

Transfer Pricing and Deemed Arm’s Length Approaches: A Proposal for Optional Safe Harbour Methods Based on Accurate Predetermined Margins of Profitability
17 December 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Australia

Joseph, A.

Stapled Structures – Toughening up the Rules
12 December 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union

Zutt, J.; Plattel, A.

VAT Treatment of the Assignment of Debt
11 December 2019
Asia-Pacific Tax Bulletin
Myanmar

Sheehan, J.; Balinas, D.

Recent Developments in Myanmar Tax Law
6 December 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Canada

Doobay, S.

The MLI Enters into Force for Canada on 1 December 2019
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?
4 December 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Pakistan

Hassan, B.

Impact Assessment of Asset Declaration Scheme 2019 on Documentation of Foreign and Domestic Assets
4 December 2019
Bulletin for International Taxation
Argentina; International; OECD

Teijeiro, G.O.; Vázquez, J.M.

Taxation of the Ride-Sharing Economy: Source Taxation through Service Permanent Establishment Provisions Revisited – The Case under the Argentine Treaty Network
3 December 2019
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
United States

McGill, R.K.

Section 871(m) and Qualified Derivatives Dealer Explained
3 December 2019
Bulletin for International Taxation
International; OECD

Zahra, I.

The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 2