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From Supplier Arbitrage to Consumer Arbitrage: How the EU VAT Presumption Framework Opened a Door It Was Designed to Close
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Rule of Law vs Rule of Power: The Limits of Tax Defence Measures in the Customary International Law on Countermeasures
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Residence, Wealth and Governance: The Single-Family Office, Place of Effective Management and the High-Net-Worth Individual
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The European Trust and Cooperation Approach as Experienced: Practical Insights from the First EU Pilot Phase
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Behind the Service Label: The OECD’s Proposed Revision of Chapter VII
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An Examination of the Inclusion of Stock-Based Compensation in Cost Contribution Arrangements and Cost Sharing Agreements through OECD Principles and Guidelines, National Law, Case Law and Practical Implications
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Transfer Pricing after Stellantis: The Fine Line Between Transfer Pricing Adjustment and Service Fee Recharacterization
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Investing in Italian Real Estate Assets through Regulated Investment Vehicles – Legal and Regulatory Framework
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