Tax Neutrality Treatment of Investment Funds in the European Union

Environmental Policies and Tax Incentives in the Pillar Two Era: A Comparison of the EU and US Approaches

Evaluating the Subject to Tax Rule in Nigeria: Implications, Challenges and Strategic Considerations amid Global Tax Reforms

Mandatory Disclosure Regime for Cross-Border Tax Planning Arrangements (DAC6): ECJ Confirms Compatibility with EU Law

Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations

Cross-Border Dispute Resolution in Tax Matters: A Luxembourg Overview

Singapore: Insights from Hong Kong Case Law on Locating the Source of Business Profits

Apple Case: State Aid Concerning the (Mis)allocation of Profits to Irish PEs – Opinion Statement ECJ-TF 2/2024 on the Decision of the CJEU of 10 September 2024 in Commission v. Ireland and Others (Joined Cases C-465/20 P)

KHO 2024:58: Items Covered by the ATAD Interest Deduction Limitation

The Formulaic Approach to “Substance-Based Income Exclusion” under Pillar Two: A Genuine Shift in International Tax Policy?

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