Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024
27 January 2025
International VAT Monitor
Germany
Grambeck, H-M.
Mandatory B2B E-Invoicing in Germany since 1 January 2025
23 January 2025
Bulletin for International Taxation
International; OECD
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos
Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?
23 January 2025
European Taxation
European Union
Giuliano, I.; Rondelli, E.
Permanent Establishments: A Conceptual Analysis and Challenges Ahead
22 January 2025
Bulletin for International Taxation
International; OECD
Jackson, G.
The Interpretation of Multilateral Instruments and the Status of Commentary: The Definition of “Permanent Establishment” in the GLoBE Pillar Two Model Rules
22 January 2025
International Tax Studies
International
Accolla, I.A.
Towards a Clear and Autonomous Definition of Tax Measures in International Investment Agreements
22 January 2025
International VAT Monitor
European Union
Hel-van Dijk, E.C.J.M. van der; Griffioen, M.A.
Intra-Community VAT Fraud: Is It Really a 50 Billion Euro Problem?
20 January 2025
European Taxation
Netherlands
Bane, R.K.; Kleimann, R.
Legislation Enacted to Mitigate Overkill in Dutch Disregarded Permanent Establishment Rule Implementing ATAD 2
16 January 2025
International Transfer Pricing Journal
Sweden
Hagelin, J.
Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty
16 January 2025
International VAT Monitor
International
Annacondia, F.
Practical Information on European VAT
13 January 2025
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Saudi Arabia; United Arab Emirates
Hsieh, T.; Bader, Y.
Navigating Tax Objectives and the Future of the Carbon Credit Market in the Gulf Cooperation Council Countries
13 January 2025
International Transfer Pricing Journal
Japan; Singapore
Yamada, H.; Klaassen, A.
Current Status and Issues of APAs in Japan and Singapore