Recent Developments Regarding the Italy-Switzerland Income and Capital Tax Treaty (1976)
27 February 2024
Bulletin for International Taxation
International; OECD
Patti, G.F.
Interpretative Issues Arising from the Definitions of Permanent Establishments under the GloBE Model Rules
26 February 2024
International Transfer Pricing Journal
International
Plesner Rossing, J.C.; Tigre, J. Alves
Assessing the Transfer Pricing Automation Potential: The Role of Human Capabilities
23 February 2024
European Taxation
France
Dussau, E.; Defert, S.
Withholding Tax and Equity-Linked Financial Contracts: Has France Taken A Step Closer to Section 871(m) of the US Internal Revenue Code?
19 February 2024
Bulletin for International Taxation
International; OECD
Das, R.R.
Qualified Domestic Minimum Top-Up Tax: Should Developing Countries Adopt It?
13 February 2024
European Taxation
Belgium
Willems, W.
The Belgian Income Tax Regime for (Regulated) Savings Accounts and EU Law: Ten Years of Turmoil
12 February 2024
International Tax Studies
International
Maxongo, V.T.; Ndlovu, J.
Maximizing Foreign Direct Investment Returns: Unravelling the Complexities and Overcoming Challenges in Dividend Withholding Tax Reclaim Processes
6 February 2024
Bulletin for International Taxation
International; OECD; UN
Greil, S.; Kockrow, M.
Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN
5 February 2024
International VAT Monitor
Argentina; Chile; Colombia; Costa Rica; Ecuador; Mexico; Paraguay
Trevisiol, A.M.
VAT on Cross-Border Digital Services in Latin America
2 February 2024
European Taxation
European Union
Krajcuska, F.
The Future of Special Individual Income Tax Regimes for Inward Expatriates in the European Union
1 February 2024
International VAT Monitor
International
Annacondia, F.
Practical Information on European VAT
31 January 2024
Bulletin for International Taxation
International; OECD
Arnold, B.J.
Earth to OECD: You Must Be Joking – The Subject to Tax Rule of Pillar Two