13 July 2023
Bulletin for International Taxation
International; OECD

Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos

Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals
13 July 2023
International Transfer Pricing Journal
International

Bolhaar, W.; Kanhai, K.; Daryanani, B.

Increasing Importance of Transfer Pricing in M&A Transactions
13 July 2023
International VAT Monitor
European Union

Echevarría Zubeldia, G.

VAT Consequences of Rewarding Staff with Vouchers
12 July 2023
Asia-Pacific Tax Bulletin
New Zealand

Smith, A.M.C.

Extending the Tax Net to the Gig Economy
12 July 2023
International Transfer Pricing Journal

Manivannan, S. Sundar; Straten, D. van

Guaranteed Unclarity? – A Critical Analysis of Paragraph 10.161 of the OECD Transfer Pricing Guidelines
12 July 2023
International Transfer Pricing Journal
Australia

Ickeringill, T.; Neilson, R.

Proposed Interest Deduction Limitations and Applying the Arm’s Length Standard to the Quantum of Intra-Group Debt
10 July 2023
World Tax Journal
International

Avi-Yonah, R.S.; Lempert, E.

The Historical Origins and Current Prospects of the Multilateral Tax Convention
7 July 2023
Bulletin for International Taxation
Algeria; France

Maherzi, D.; Ousidhoum, Y.

Comments on Wealth Taxation: Comparing the Systems in Algeria and France
5 July 2023
International Transfer Pricing Journal
International

Ebeling, F.; Meyer, A. (Alexander); Schilling, D.

Valuation of Routine Companies with Special Consideration of the Business Specificity (Probability of Termination)
4 July 2023
Bulletin for International Taxation
International; OECD

Erdős, G.; Czoboly, G.

Exiting from the Obligations of a Tax Treaty: An International Framework with Diverse Practices
3 July 2023
International VAT Monitor
Canada

Cyr, P-A.; Moons, L.

The Canadian Indirect Tax Landscape for Foreign Suppliers of Goods to Canadian Consumers (B2C)
30 June 2023
Bulletin for International Taxation
International; Mexico; OECD

Becerra, J.A.

The OECD Multilateral Instrument from a Mexican Perspective: What Are the Most Significant Challenges?