New Brazilian Transfer Pricing Regime Edited by Government
7 February 2023
European Taxation
Italy
Schiavello, S.; Rossi, R.
Italian Budget Law for 2023 Introduces a Land-Rich Clause for Italian-Sourced Capital Gains
7 February 2023
European Taxation
Portugal
Moniz, R. Botelho
The 2023 Portuguese State Budget: Are Families and Companies Sufficiently Protected Against Inflation?
6 February 2023
Bulletin for International Taxation
Portugal; Spain
Martins, A. (António); Taborda, D.; Dinis, A.C. dos Santos Arromba
Tax Simplification: A Comparison between the Portuguese and the Spanish Regimes
3 February 2023
International Transfer Pricing Journal
France
Douvier, P-J.; Gocer, S.
Transfer Pricing and Valuation of Intangible Assets: The French Supreme Administrative Court Opens a Debate about the Weighting of Methods
2 February 2023
European Taxation
Germany
Eckl, P.; Schill, F.
German Trade Tax Structuring for Renewable Energy Components of Real Estate Transactions
2 February 2023
European Taxation
International; Russia; Ukraine
Alvarado, M.
Assessing the Tax Impact of Russia’s Invasion of Ukraine: Issues Arising from an International Tax Perspective and What the Future May Hold in the Post-Invasion Period
2 February 2023
International Tax Studies
International
Kuźniacki, B.
Aggressive Tax Planning in Light of the Securing the Activity Framework of Enablers Initiative: A Path to Inflation of Anti-Tax Avoidance Rules in the EU Law
2 February 2023
European Taxation
European Union
Popa, O.; Valério, C.
The (Most Recent) Proposal for an EU Directive to Amend the Rules on Administrative Cooperation in the Field of Taxation (DAC8)
1 February 2023
Bulletin for International Taxation
International; OECD; South Africa
Marais, A.
Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the Non-Discrimination Clauses in South Africa’s Tax Treaties
1 February 2023
European Taxation
Netherlands
Dijkstra, W.E.J.; Pötgens, F.P.G.; Spijker, P.A.
Labyrinth of Choices in Respect of International Tax Dispute Resolution from a Netherlands Perspective
1 February 2023
Bulletin for International Taxation
European Union; International; OECD
Michel, B.
Everybody’s Got Something To Hide Except Me and My NFT’s Monkey – An Analysis of the European Commission’s DAC8 Proposal on Automatic Exchange of Cryptoasset Information