29 March 2023
European Taxation
European Union

Kofler, G.W.; Schnitger, A. (Arne)

Does “Initial Phase Relief” Make the EU Minimum Taxation Directive (2022/2523) Invalid?
29 March 2023
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Spain

Sánchez-Paz, E.

Intra-Group Funding Mechanisms at Risk: Denial of Interest Deductibility on Leveraged Share Premium Distribution by Application of the Spanish GAAR
29 March 2023
Bulletin for International Taxation
International; OECD

Vergouwen, T.M. (Mees); Broekhuijsen, D.M.; Reijnen, J.J.H.

The Effectiveness of the Multilateral Instrument in Amending the Bilateral Treaty Network: (On) the Measure of Multilateral Success
28 March 2023
International VAT Monitor
European Union

Lamensch, M.C.S.

ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System
27 March 2023
World Tax Journal
International

Buriak, S.; Weber, D. (Dennis)

Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States
27 March 2023
World Tax Journal
International

Padwalkar, A.; Rodríguez Peña, C.C.

Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation
24 March 2023
European Taxation
Poland

Morawski, W.

How to Survive with Half a Million Advance Tax Rulings: The Polish Experience
24 March 2023
European Taxation
China (People's Rep.); European Union

Xu, D. (Diheng)

Tax Cooperation Between the European Union and China
21 March 2023
European Taxation
European Union

Valério, C.

Commission
21 March 2023
European Taxation
European Union

Valério, C.

Council
21 March 2023
European Taxation
Slovak Republic

Blažejová, Z.

Earnings Stripping Rules and Limitation of Interest Deductibility Based on the ATAD
21 March 2023
European Taxation
European Union

Valério, C.

Parliament