31 January 2023
Bulletin for International Taxation
International; OECD

Kuźniacki, B.

Beneficial Ownership in International Taxation and Biosemantics – Why a Redundant, Paradoxical and Harmful Concept Can Be a Potent Weapon in the Hands of the Tax Authorities
27 January 2023
European Taxation
European Union

Valério, C.

Commission
27 January 2023
European Taxation
European Union

Valério, C.

Council
27 January 2023
International Transfer Pricing Journal
International

Greil, S.; Schwarz, C.; Stein, S.

ESG Value Creation from a Transfer Pricing Perspective
27 January 2023
International VAT Monitor

Herrero Moreno, I.

Second and Subsequent Supplies of Buildings – Exemption under the VAT Directive and the Spanish VAT Act
27 January 2023
European Taxation
European Union

Valério, C.

Parliament
27 January 2023
European Taxation
European Union

Kofler, G.W.; García Prats, F.A.; Haslehner, W.C.; Heydt, V.; Kemmeren, E.C.C.M.; Lang, M.; Nogueira, J.F. Pinto; HJI Panayi, C.; Raventós-Calvo, S.; Richelle, I.; Rust, A.; Shiers, R.

Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in W AG (Case C-538/20) on the Deductibility of Foreign Final Losses
27 January 2023
International VAT Monitor
International

Annacondia, F.

Practical Information on European VAT
26 January 2023
International VAT Monitor
Belgium; European Union

Lamensch, M.C.S.

Preliminary Ruling in ECJ Case Promo 54: Did the Referring Court Ask the Right Question?
26 January 2023
World Tax Journal
International

Vandenberghe, L.

Preface: Issue Dedicated to the Legal Protection of Taxpayers in the Recovery of Taxes
25 January 2023
International Transfer Pricing Journal
South Africa

Badenhorst, M.

New Guidance in South Africa on the Definition of “Associated Enterprises” in Connection with the Transfer Pricing Rules
24 January 2023
International VAT Monitor
European Union

Vasques, S.

VAT and Education: Lessons from A & G Fahrschul-Akademie