14 April 2025
Asia-Pacific Tax Bulletin
Japan

Mochizuki, K.

Japan’s VAT Reforms and Their Implications for Foreign Businesses
14 April 2025
International Transfer Pricing Journal
Germany

Heidecke, B.; Lappe, S.; Nolden, N.; Reichel, C.

Amended Finance Minister Circular dated 12 December 2024: Changes for Financial Transactions, Amount B and Global Workforce
11 April 2025
International Transfer Pricing Journal
Luxembourg

Schaffner, J.; Dahan, B.

New Circular Letter on Upstream Loans
10 April 2025
European Taxation
European Union; Luxembourg

Tampakoudi, K-A.

Pillar Two and Luxembourg’s CFC Tax Regime: A Roadmap to Tax Liability and Compliance
9 April 2025
European Taxation
Belgium

Malherbe, J.; Overeem, M. van

The Belgian Tax on Stock Exchange Transactions and its Application to Investment Funds
9 April 2025
European Taxation
United Kingdom

Matikonis, K.

Fiscal Pressures and Investment Certainty: The Evolution of the United Kingdom’s Oil and Gas Windfall Levy
9 April 2025
International Transfer Pricing Journal
India

Patel, V.T.; Gupta, A. (Anwesha); Wadia, R.

Reservations of India Regarding the Application of the OECD Pillar One Amount B
2 April 2025
International Transfer Pricing Journal
Norway

Lie, M.

The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis
26 March 2025
European Taxation
Albania

Shkurtaj, G.; Beretta, G.; Cipollini, C.

Albanian Tax Reform: A Leap Forward Towards Closer International and EU Integration
26 March 2025
International Tax Studies
International

Gomes, A,

Cross-Border Transfer of Going Concern: How to Prevent VAT Distortions When Applying the TOGC No-Supply Rule across Different Member States?
25 March 2025
Bulletin for International Taxation
European Union; International; OECD

Kuźniacki, B.; Kokott, J.

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)
24 March 2025
International VAT Monitor
Italy

Bricchetto, P.

VAT Deductions in MLBO Deals: Emerging Opportunities under Italian Case Law