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Journal Article
The Proposed Unshell Directive – The Luxembourg and Netherlands Approach
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Journal Article
The Ordering of Residence and Source Country Taxes and the OECD Pillar Two Global Minimum Tax
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Journal Article
Article 12B of the UN Model (2021): A Simplified Solution for Developing Countries to Tax Income from the Digital Economy?
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Journal Article
Why Is It So Difficult to Untangle the Knots in the Brazilian Tax Reform?
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Journal Article
The Case(s) of Zero Rating and the Tax Authority’s Powers to Specify Conditions for Relief
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Journal Article
Should the Italmoda Jurisprudence Apply to Carousel Fraud Involving Services? The ECJ's Pending Climate Corporation Emissions Trading Case
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Journal Article
Valuation of Business Restructurings in Germany – Part I: Economic Life of Businesses
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