7 August 2023
International VAT Monitor
Chile; International; United Kingdom

Gazmuri Barker, S.

Tax Progressivity in Developing Countries: Redistributive Reforms to Indirect Taxation
4 August 2023
European Taxation
Italy

Schiavello, S.; Rossi, R.; Ratti, C.

Italian Tax Authorities Issue Public Ruling on Imported Hybrid Mismatches
4 August 2023
European Taxation
Slovak Republic

Blažejová, Z.

Tax Reliability Index Introduced
4 August 2023
International VAT Monitor
European Union

Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.

The Platform Economy Will Have Its Own VAT Regime in 2025
2 August 2023
European Taxation
Spain

Millán, L.

Recent Decision of the Spanish Supreme Court on the Elimination of Double Taxation under the Spanish Corporate Income Tax Act
2 August 2023
European Taxation
Greece

Perrou, K.

Documentation Requirements for an Exemption for Trusts from the Special Tax on Real Property
2 August 2023
European Taxation
European Union

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

Opinion Statement ECJ-TF 1/2023 on the ECJ Decision of 16 February 2023 in Gallaher Limited (Case C-707/20), on the Taxation of Capital Gains in Intra-Group Transfers
2 August 2023
European Taxation
Poland

Olejnicka, M.

Supreme Administrative Court Rules That Investor Who Purchased Foreign Shares and Other Securities Can Deduct up to 19% of Foreign Tax Paid Even If Tax Treaty Provides for Lower Rate
1 August 2023
Bulletin for International Taxation
International; OECD; South Africa

Parsons, S.; Schoonwinkel, H.

An Analysis of the Income Tax Consequences of Decentralized Finance (DeFi) in a South African Context and Beyond
1 August 2023
Bulletin for International Taxation
International; OECD

Wilde, M.F. de; Than, Y.

Pillar Two and the Transitional Rule for Intra-Group Asset Transfers
29 July 2023
European Taxation
Netherlands

Offermanns, R.H.M.J.

Preliminary Ruling Requested from ECJ on Dividend Withholding Tax Due by UK Insurance Companies
28 July 2023
European Taxation
Belgium

Wouters, P-J.

Belgian R&D Tax Credit To Be Aligned with Pillar Two and US GILTI Rules