We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Leonie Fischer, Jessica M. Müller & Christoph Spengel, The Distorting Effects of Imputation Systems on Tax Competition in the EU The design of corporate income tax systems and thus the taxation of (cross-border)…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan African Countries This article explores the implications of Pillar 2 of the G20/OECD Inclusive Framework Blueprint for global tax reform on tax incentives and…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, GloBE Rules and Tax Competition This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment….
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Brown & G. Jackson, Interpretation of Multi-Lateral Treaties: The Purposive Approach and Multiple Parties Through the Lens of the UK Courts In this article the authors consider how to interpret the multilateral provisions in…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Zhe Chen & Bart Peeters, A Study on the Protection of Taxpayer Rights in an Era of Enhanced Exchange of Information: How Can the Chinese Approach Be Improved? This study explores taxpayer protection under…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Suranjali Tandon, The Need for Global Minimum Tax: Assessing Pillar Two Reform In 2021, the Organisation for Economic Co-operation and Development (OECD) announced its proposal to introduce a global minimum tax. This proposal signals…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefanie Geringer, The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Nevia Čičin-Šain & Joachim Englisch, DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? Joint audits have the potential to facilitate tax collection and at…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Polyvios Nikolaou, Mandatory Binding Arbitration: Avoiding Stalemates Over the Tax Chessboard The resolution of tax treaty disputes under the Mutual Agreement Procedure (MAP) mechanism is inherently problematic. This article examines how the introduction…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Edoardo Traversa & Benoît Timmermans, Value-Added Tax (VAT) and Sustainability in the European Union: A Radical Proposal Design Issues, Legal Aspects, and Policy Alternatives This article aims to examine how the implementation of…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Svetislav V. Kostić, A Plea for a Workforce Presence PE Concept in a Post-Covid Digitalized World This paper begins with the recapitulation of the generally accepted view that the key problem with the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Aleksandra Tychmańska, The OECD as the Future International Tax Organization: An Inevitable Course of Events? Over the years, the increasing process of tax law internationalization may be observed due to which tax cooperation…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto, Adolfo Martín Jiménez & Benjamin Malek, The Prohibition of Abuse of Rights After the ECJ Danish Cases Since they were delivered in February 2019 the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Carla De Pietro, Beneficial Ownership, Tax Abuse and Legal Pluralism: An Analysis in Light of the CJEU’s Judgment Concerning the Danish Cases on Interest The complex interconnections characterizing the relationship between the international…
