22 August 2023
European Taxation
European Union

Bernt, M.

DAC8: Commentary on the European Union’s New Crypto Tax Reporting Regime
22 August 2023
European Taxation
Bulgaria

Tzenova, L.

The Taxation of Hidden Profit Distributions under Bulgarian Law
22 August 2023
International VAT Monitor
European Union

Amand, C.

VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?
21 August 2023
European Taxation
European Union

Xygka, A.

Group Taxation Regimes Across the European Union: A Domestic Tax Regime Beyond Borders?
18 August 2023
European Taxation
France

Martin, P. (Philippe)

General Report of the French IFA Annual Conference, 16 November 2022 – Beneficial Ownership, Substance: The Search for Reality
17 August 2023
European Taxation
European Union

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.

Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)
16 August 2023
Bulletin for International Taxation
International; OECD

Chen, J. (Jingxian); Chow, W.

Global Minimum Tax Reform and the Future of Tax Competition
16 August 2023
European Taxation
Spain

Cueva González-Cotera, Á. de la; Brioso de la Rica, F.

Spain Amends Interest Limitation Rules in Compliance with the EU Anti-Tax Avoidance Directive (2016/1164)
15 August 2023
International VAT Monitor
European Union

Zutt, J.; Timmermans, M.

CESOP – The Priorities and the Nice-to-Knows
15 August 2023
International Transfer Pricing Journal
Brazil

Exel, E. van; Moreira, F. Lisboa; Wiertsema, T.A.

Transfer Pricing in Brazil: Practical Aspects in the Adaptation of the Arm’s Length Standard
15 August 2023
International VAT Monitor
European Union

Lasiński-Sulecki, K.

Fluvius Antwerpen: Supplies Hidden in a Theft?
7 August 2023
European Taxation
Italy

La Candia, I.; Catinari, E.

Some Thoughts on the Treatment of Crypto Assets from an Italian Legal, Accounting and Tax Perspective