2 April 2024
International VAT Monitor
International

Sánchez Gallardo, F.J.

Substance over Form: Re-evaluating the Endurance of This Guiding Principle
28 March 2024
International Transfer Pricing Journal
International

Bilaney, S.K.; Nori, S.

Interplay between Pillar Two and Transfer Pricing Rules
28 March 2024
International VAT Monitor
Australia

O'Rourke, K.

Taxing Financial Services under Australia’s GST
27 March 2024
European Taxation
Spain

Rincón de Pablo, G.

Does Spain Need the Tax Measures Included in the Debt-Equity Bias Reduction Allowance (DEBRA) Directive Proposal?
26 March 2024
International VAT Monitor
Germany

Stiller, W.

VAT on Investment Silver and Its Distorting Effects
25 March 2024
European Taxation
Spain

López Llopis, E.

Past, Present and Future of the Spanish Patent Box Regime
21 March 2024
European Taxation
European Union

Zivkovic, V.; El Bojaddaini, Y.; Pasch, F.

An Analysis of the Use of Fair Price Lists and Other Statistical Values by EU Customs Authorities
21 March 2024
International Transfer Pricing Journal
European Union; Luxembourg

Klethi, P-A.; Dam, H. van

Transfer Pricing and EU State Aid: What Next after the Amazon State Aid Case?
21 March 2024
International VAT Monitor
European Union

Bartosiewicz, A.

The VAT Treatment of “Reward Crowdfunding”
18 March 2024
Bulletin for International Taxation
International; OECD; South Africa

Futter, A.

A Proposal on How to Implement GloBE Pillar Two in South Africa
18 March 2024
European Taxation
Italy

Beretta, G.; Cipollini, C.

The New Italian Tax Regime for Inbound Workers: Has the “Bel Paese” Become Less Attractive for Inward Expatriates?
18 March 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Brazil

Seixas, V. Pimenta; Pizzignacco, R.

The Brazilian Tax Reform: Potential Impacts to the Financial Sector