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The Introduction of the “VAT Group” Regime in Portugal: A Leap Ahead or a Small Step with Caveats?
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VAT Treatment of Transfer Pricing Adjustments: The Advocate General’s Opinion in the Stellantis Portugal Case
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Bolivia’s E-Invoicing Framework: An Assessment after Four Years of Implementation
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B2B E-Invoicing in Germany: First Step towards Digital Processes
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The Fiscal Boomerang: A Comprehensive Analysis of the VAT Reform on Indonesia’s Coal Sector and the 2025 Refund Crisis
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Allocation of Taxing Rights Regarding Derivatives: Domestic Law and Tax Treaties
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