Public Pension Funds in EU Member States: Their Comparability and Tax Treatment under the Free Movement of Capital (Keva and Others (Case C-39/23))
16 October 2024
International Transfer Pricing Journal
Germany
Adda, M.; Steinhart, J.
New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel
16 October 2024
European Taxation
Italy
Quaratino, L.; Antinucci, B.
Potential Tax Discrimination against Italian-Sourced Dividends and Capital Gains Received by Foreign Investment Funds Not Compliant with EU Regulatory Framework
15 October 2024
European Taxation
European Union; Ireland
Garavan, C.
The Apple Case: The Right Decision for the Wrong Reasons?
10 October 2024
International Transfer Pricing Journal
International
Lagarden, M.
Friend or Foe? – How Should MNEs Position Themselves in View of Amount B?
10 October 2024
International Transfer Pricing Journal
Germany
Karnath, S.; Brugger, H.
New Rules on Inbound Intercompany Financing Transactions
9 October 2024
World Tax Journal
South Africa
Oguttu, A.W.
Taxing High-Net-Worth Individuals: Recommendations from an African Perspective
8 October 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
International; Switzerland
Frescurato, D.; Sommariva , R.
Cross-Border Tax Ramifications of Swiss Blockchain Foundations: How Can a Rock Dam the Sea?
7 October 2024
Bulletin for International Taxation
International; OECD
Cejie, K.
Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking
7 October 2024
World Tax Journal
Denmark; European Union; Finland; Norway; Sweden
Skar, H.; Knuutinen, R.; Koerver Schmidt, P.; Croneberg, R.
Interpretation and Application of General Anti-Avoidance Rules after BEPS and ATAD: Nordic Perspectives
5 October 2024
International Tax Studies
European Union; International
Benítez Pérez, M.
Global Mobility and Double Taxation. Proposals for Improving the Efficiency and Effectiveness of Tax Treaties
4 October 2024
International Tax Studies
International
Frescurato, D.; Moretti, V.A.
Key Transfer Pricing Issues Arising from Remote Working and Employee Mobility in a Post-Covid World