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Journal Article
The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization
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Journal Article
The Controversial Application of the ne bis in idem Rule by the European Court of Human Rights in Respect of Tax Penalties
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Journal Article
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
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Journal Article
The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment
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Journal Article
Duties, Royalties and Customs Valuation Pending Italian Supreme Court Decision on the Inclusion of Royalties in Taxable Value
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Journal Article
The Playing Field outside the Stadiums of the 2020 Olympics – Developments in the Japanese Financial Markets and Taxation
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