Evolution and Process: A Critical Assessment of the Fiscal Terms in Uganda’s Petroleum Production Sharing Agreements
13 August 2024
European Taxation
Italy
Arginelli, P.; Ronco, S.M.
Corporate Tax Residence Reform under Italian Law
13 August 2024
International Transfer Pricing Journal
Switzerland
Burkhalter-Martinez, N.; Roy-Stämpfli, J.
Primary, Corresponding and Secondary Transfer Pricing Adjustments
13 August 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Australia
Sadiq, K.
Australia’s Thin Capitalization Regime: Financial Entities and Authorized Deposit-Taking Institutions (ADIs) are Put on Notice
12 August 2024
Bulletin for International Taxation
International; OECD
Chayo Dichi, N.
International Tax Transparency Standards and the Tackling of Illicit Financial Flows
12 August 2024
International Transfer Pricing Journal
International
Riedl, A.; Miakota, O.
DEMPE – Still a Long Way to Go
12 August 2024
International Transfer Pricing Journal
South Africa
Badenhorst, M.
Revenue Service 6 March 2024 TC Judgment Case No. IT 14302
12 August 2024
International Transfer Pricing Journal
EEA; Norway
Zalasiński, A.
The Final Loss Saga under the EEA Agreement – Comments on the EFTA Court’s Judgment in E-7/23 ExxonMobil Holding Norway
7 August 2024
Bulletin for International Taxation
International; OECD
Pollitzer, M.
Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?
5 August 2024
World Tax Journal
European Union
Cejie, K.
Who Is Leading the Dance? or Should the Main Principles of Taxation Be Adjusted in Accordance with Coordination Principles of Social Security? – Teleworking and Beyond
2 August 2024
World Tax Journal
International
Tibilova, E.
The Individual Side of International Taxation: The Case of the OECD/G20 BEPS Project
31 July 2024
International Tax Studies
International
Murzagaliev, E.Ch.
Definition of the Concept of a Transnational Tax Crime for Ensuring National Security and International Cooperation in the Eurasian Legal Space