Pillar One, Amount B: Current Implications and Future Perspectives
5 October 2023
International Transfer Pricing Journal
International
Armitage, J.C.; Rosenbloom, H.D.; Ghosh, A.N.
Is ICAP a Viable Alternative to APAs?
4 October 2023
Bulletin for International Taxation
International; OECD
Petruzzi, R.; Padwalkar, A.
Pillar One, Pillar Two, Transfer Pricing and the Arm’s Length Principle: A Tangled Web of New and Old Taxing Rules
3 October 2023
European Taxation
European Union
Popa, O.
An Overview of the HOT Proposal
3 October 2023
International Transfer Pricing Journal
International
Massamba Leho, A.
Asset Management and Transfer Pricing
28 September 2023
International Transfer Pricing Journal
Germany
Heidecke, B.; Liebe, T.
Impact Assessment for Pillar One and Pillar Two from a German Perspective
27 September 2023
Bulletin for International Taxation
Belgium; International; Netherlands; OECD
Wouters, P-J.
The Belgium-Netherlands Income Tax Treaty (2023): What’s New?
25 September 2023
Bulletin for International Taxation
International
Koury, P.A. Cavalcante
Freedom, Volition and Income Taxes: A Normative Case for the Taxation of Capital Gains on a Realization Basis
22 September 2023
European Taxation
Sweden
Zeijden, F.M. van der
Groupe Steria or Lexel?
22 September 2023
European Taxation
European Union
Niesten, H.M.L.; Prandecki, P.
Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)
21 September 2023
European Taxation
European Union; Ukraine
Kotenko, A.; Bondarenko, I.; Kucheryavenko, M.; Zaverukha, O.
A Comparison of Tax Compliance Tools in Ukraine with Select European Countries
19 September 2023
International Tax Studies
International
Contrino, A.; Ronco, S.M.
Cashless Society and Central Bank Digital Currencies: Tax Aspects and Taxpayer Protection