We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More…
The U.S. has a highly successful international financial service industry that is important to the U.S. economy, exemplified by, firstly, the international financial centers such as Miami and New…
The Italian Supreme Court issued a landmark case (n. 27113 December 2016) setting out the principles to be taken into account when analyzing whether a company can be deemed the “beneficial owner” for…
The path from bank secrecy to automatic exchange of information and beyond
Giant steps towards international transparency: The 2008 and 2014 Milestones
In 2015 OECD released its Update on Voluntary…
Massive leaks of information on offshore activity like the Panama Papers illustrate the need for an enhanced global tax cooperation with an improved and deeper interjurisdictional information sharing…
