ECJ Decision X BV (C-585/22): Economic Reality or Sham Transaction: May the Arm’s Length Principle and Domestic Anti-Avoidance Provisions Serve the Same Purpose?
26 February 2025
Asia-Pacific Tax Bulletin
Australia
Rao, B.
Operational Challenges in Practice: Examining the ATO’s Thin Capitalization Rules Guidance
25 February 2025
European Taxation
European Union
Pastuszenko, C.
The Proposed EU Transfer Pricing Directive and Its Implications for the European Union Single Market: Analysing the Arm’s Length Principle and Associated Enterprise Concept
17 February 2025
Bulletin for International Taxation
Chile; Netherlands; OECD
Mahu Martínez, P.A.; Franco Allen, A.
Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective
13 February 2025
European Taxation
Portugal
Morais, I. Duarte
Is the Portuguese DEBRA an Example to Follow?
12 February 2025
European Taxation
European Union
Xygka, A.
Commission
12 February 2025
European Taxation
European Union
Xygka, A.
Parliament
12 February 2025
European Taxation
European Union
Xygka, A.
Council
12 February 2025
World Tax Journal
International
Schanz, D.; Siegel, F.; Sureth-Sloane, C.
Anti-Tax Avoidance Rules and Tax Complexity
11 February 2025
Bulletin for International Taxation
International; OECD; UN
Mukundan, G.S.
The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations
10 February 2025
International Transfer Pricing Journal
Australia
Stamoulos, A.
Royalties in the Spotlight: The Significance of the Oracle Decision in Australian Tax Law
10 February 2025
International Transfer Pricing Journal
Netherlands
Brandse, D.; Tongeren, R. van; Dam, H.; Kunen, J-W.
Implementation of Amount B of Pillar One in the Netherlands