Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?
13 November 2024
International VAT Monitor
Africa
Habaasa, A.
VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial
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
12 November 2024
Asia-Pacific Tax Bulletin
Brunei; Malaysia; Singapore
Ooi, V.
Navigating Unutilized Tax Losses in Singapore, Malaysia and Brunei
11 November 2024
International Transfer Pricing Journal
International
Brouwers, D.M.; Boomsma, E.
Funding of IP within the DEMPE Framework
11 November 2024
International Transfer Pricing Journal
Australia
Butler, M.; Wang, L.
Full Federal Court Allows PepsiCo’s Appeal and Reverses Decision to Impose Royalty Withholding Tax and Diverted Profits Tax on “Embedded Royalties”
8 November 2024
European Taxation
Italy
Manzi, G.; Menozzi, M.
Another Italian Supreme Court Decision on the “Beneficial Ownership” Concept for the Purposes of the EU Parent-Subsidiary Directive (2011/96)
8 November 2024
World Tax Journal
International
Donno, D.; Kern, A.; Reinsberg, B.
Gendered Taxation: IMF Tax Advice and the Unintended Disempowerment of Women
8 November 2024
International Tax Studies
International
Imparato, D.
UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union
7 November 2024
European Taxation
European Union
Xygka, A.
Professional Secrecy in the Era of the Administrative Cooperation Directive: Ordre des Avocats du Barreau de Luxembourg (Case C-432/23)