World Tax Journal: WTJ

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  Año 2020, Vol. 12, Número 2

  • GloBE proposal and possible carve-outs: is there a future for preferential tax regimes?

    Claudio Cipollini

    • Resumen
    

  • Limitation of Holding Structures for Intra-EU Dividends: An End to Tax Avoidance?

    Susi Hjorth Bærentzen, Arjan Lejour, Maarten van't Riet

    • Resumen
    

  • Legitimacy in international tax law-making: Can the OECD remain the guardian of open tax norms?

    Linda Brosens, Jasper Bossuyt

    • Resumen
    

  • Taxpayers’ right of defence in the international context: The case of exchange of tax information and a proposal for the “English” Wednesbury Doctrine as the new OECD (BEPS) standard

    Francisco Cannas

    • Resumen
    

  • Scaling back tax preferences on artificial intelligence-driven automation: Back to neutral?

    Christina Dimitropoulou

    • Resumen