Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union; Germany
Carstensen, J.
German Legacy WHT Reclaims and Securities Funds: A Deeper Dive into the Landmark Decisions of 13 March 2024
9 January 2025
European Taxation
European Union; Netherlands
Offermanns, R.H.M.J.; Valério, C.
Limits of Interest Deduction Restrictions Deriving from the Prohibition of Abuse of EU Law: Lessons from X BV (C-585/22) for the Netherlands and Other Member States – Part 2
3 January 2025
Bulletin for International Taxation
International; OECD; United Nations
Petkova, K.; Greil, S.
Simplifying Transfer Pricing through a Risk-Based Approach: A Unilateral Proposal to Reduce Administrative and Compliance Costs
27 December 2024
International Tax Studies
Ukraine
Tsymbal, V.
What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience
24 December 2024
Asia-Pacific Tax Bulletin
China (People's Rep.)
Zhao, C.
Understanding the Evolution of APAs in China: A Historical Review
24 December 2024
Asia-Pacific Tax Bulletin
India
Mukundan, G.S.
Parliamentary Involvement in Respect of International Tax Treaties in India
18 December 2024
World Tax Journal
European Union; International
Rechbauer, M.; Rünger, S.; Sieghartsleitner, B.
How Effective Are CFC Rules in Containing Tax Haven Activities? Evidence from a Sample of European Firms
16 December 2024
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
European Union; Netherlands
Zutt, J.; Plattel, A.
EU Consequences of ECJ Decision on VAT Exemption for Pension Funds