We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Gabriela Lagos Rodríguez, Financial Transaction Tax in Europe
Over…
The present article explores some concrete application cases of Big Data in Tax Administrations (TAs). It then formulates some ideas for its possible expansion in the near future, considering both…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Aleksandra Tychmańska, The OECD as the Future International Tax…
“Bitcoin is now considered an investable asset” – reads the first sentence of the interview with Mathew McDermott, Global Head of Digital Assets at Goldman Sachs in the newly-issued report by the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto,…
Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of…
The Trade Agreement between the EU and the UK rules out any direct effect. However, the Trade Agreement could have an indirect effect. EU Member States should interpret the capital ownership…
The vexed question of whether country-by-country reports (CBCR) on multinational companies’ tax affairs should be made public[1] has been a recurrent topic in the tax debates for years.
In Europe…
(Forthcoming: Intertax, vol. 49, 2021, issue 8/9)
Like it or not, the Covid-19 pandemic has been changing our way of life. Among others, large-scale lockdowns drive us to work from home and to rely…
The relationship between treaties and domestic tax law ought to be straightforward. The pacta servanda sunt principle expressed in articles 26 and 27 of the Vienna Convention on the Law of Treaties…
