Editorial: Agreement? What Agreement? The 8 October 2021, OECD Statement in Perspective
Yariv Brauner
págs. 2-6
DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?
Nevia Cicin-Sain, Joachim Englisch
págs. 7-27
Brexit: The Direct and Indirect Effect of the EU-UK Trade and Cooperation Agreement
J. J. A. M. Korving, J.C. van der Have
págs. 28-39
Taxpayer’s Right to Privacy? (p. 40) Anna Drywa
Anna Drywa
págs. 40-55
Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg
Katerina Pantazatou
págs. 56-65
Country Note: Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
Céline Martini, Vikram Chand, Natassia Burkhalter
págs. 66-81
Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?
Rita Szudoczky, Balázs Károlyi
págs. 82-93
Literature Review: Rebecca M. Kysar, ‘Unraveling the Tax Treaty’, Vol. 104, Minnesota Law Review, Issue 4, 1755-1837, 2020 & Ruth Mason, ‘The Transformation of International Tax’, Vol. 114, American Journal of International Law, issue 3, 353-402, 2020
Ricardo García Antón
págs. 94-96
© 2001-2024 Fundación Dialnet · Todos los derechos reservados
Coordinado por: