26 April 2023
World Tax Journal
European Union; International

Kopetzki, L.C.; Spengel, C.; Weck, S.

Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis
25 April 2023
International Transfer Pricing Journal
Germany

Heidecke, B.; Sauer, D.; Sussick, J.; Marburg, C.

New German Transfer Pricing Regulations on Business Restructurings, Documentation Deadlines and Rules for Tax Audits: Overview and Practical Implications
25 April 2023
European Taxation
Spain

Cueva González-Cotera, Á. de la

Spanish CFC Rules Stray from the EU Anti-Tax Avoidance Directive (2016/1164)
24 April 2023
Bulletin for International Taxation
International; OECD

Hernández González-Barreda, P.A.

The Anti-Avoidance Rule Regarding Permanent Establishments in Third Countries of the OECD/G20 Base Erosion and Profit Shifting Project: Is It Necessary?
24 April 2023
Bulletin for International Taxation
International; OECD

Markham, M.

The Timely Resolution of Mutual Agreement Procedure Disputes – Secrets of Success?
20 April 2023
World Tax Journal
International

Devereux, M.P.; Vella, J.

The Impact of the Global Minimum Tax on Tax Competition
19 April 2023
International Tax Studies
International

Danon, R.J.; Gutmann, D.; Maisto, G.; Martín Jiménez, A.J.

The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
18 April 2023
European Taxation
European Union

Valério, C.

Commission
18 April 2023
European Taxation
Denmark

Tolstrup, B.; Bjørnholm, N.

Final Danish Decision on Beneficial Ownership with Respect to Dividends Following the ECJ Decision in the “Danish Cases”
18 April 2023
European Taxation
European Union

Valério, C.

Parliament
18 April 2023
European Taxation
European Union

Radcliffe, P.; Devisscher, R.

FASTER: The European Commission’s Plans to Improve the Withholding Tax Claim Process within the European Union
17 April 2023
Bulletin for International Taxation
China (People's Rep.); International; OECD

Liao, Y.; Tao, Z.

Building a More Inclusive and Effective Treaty Dispute Resolution Mechanism Based on the Belt and Road Initiative: A Constructivism Perspective