4 September 2023
Bulletin for International Taxation
Costa Rica; European Union; International; Panama; Uruguay

Riccardi Sacchi, A.L.

Is Latin American and Caribbean Tax Policy in the Hands of the European Union? A Three-Country Case Study: The Source Principle under Attack
1 September 2023
Bulletin for International Taxation
Argentina; Brazil; Chile; Colombia; Costa Rica; Ecuador; International; Mexico; OECD; Peru

Teijeiro, G.O.; Vázquez, J.M.

The Application of the Principal Purpose Test and Domestic General Anti-Avoidance Rules and Specific Anti-Avoidance Rules in Latin America: In Search of Legal Certainty
31 August 2023
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union

Staedter, S.; Philippart de Foy, Y.

ELTIF 2.0 – Finally a Success Story for Pan-European Distribution?
31 August 2023
International Transfer Pricing Journal
India

Patel, V.T.; Dhoot, S.; Savla, K.P.

More Transfer Pricing Legislation Rounds through Case Law
28 August 2023
European Taxation
European Union

Xygka, A.

Commission
28 August 2023
European Taxation
European Union

Xygka, A.

Council
28 August 2023
International Transfer Pricing Journal
Poland

Jamroży, M.

Changes in Transfer Pricing Documentation and Reporting Rules
28 August 2023
European Taxation
European Union

Xygka, A.

Parliament
28 August 2023
European Taxation
Finland

Ambagtsheer-Pakarinen, L.

New Precarious Government Publishes Its Tax Plans
25 August 2023
International Transfer Pricing Journal
International; United States

McClure, J.H.

The Transfer Pricing Implications of GILTI for Transfer Pricing in the Pharmaceutical Sector
24 August 2023
International Tax Studies
International

Karoui, A.; Chaabani, A.; Omri, A.

Virtual Currencies: Estimating the Revenue from Taxing Bitcoin in Light of the US Experience and Proposing a Method of Taxation
23 August 2023
Bulletin for International Taxation
International; OECD; United States

Pérez Gautrin, C.

Made in America: International Tax Reform 2.0 – Part 3