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Kluwer International Tax Blog
claudiocipollini

Claudio Cipollini

Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex
Articles

2 articles available

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Dennis Post  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / EY Netherlands) , Claudio Cipollini  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex)
The DAC8 Proposal and the Future of Crypto-Asset Reporting: Some Preliminary Thoughts
January 9, 2023

The DAC8 proposal published on 8 December 2022 represents the most recent effort of the European Commission to enhance administrative cooperation in the tax field. It aims to include crypto-assets…

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Claudio Cipollini  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex)
Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control (Forthcoming: Intertax, vol. 49, 2021, issue 4)
February 24, 2021

Claudio Cipollini (Heidelberg University, Germany) / February 24, 2021 The identification of new instruments to improve the efficiency of transfer pricing (TP) control is a priority on the…