World Tax Journal: WTJ

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  Año 2022, Vol. 14, Número 1

  • Tax treaty obstacles in implementing the Pillar Two Global Minimum tax rules and a possible solution for eliminating the various challenges

    Vikram Chand, Alessandro Turina, Kinga Romanovska

    • Resumen

    págs. 3-50

    

  • EU beneficial ownership further developed: a view from a different angle

    Dennis Weber

    • Resumen

    págs. 51-74

    

  • IP Box regimes and multinational enterprises: does nexus pay off?

    Jessica M. Müller, Christoph Spengel, Daniela Steinbrenner

    • Resumen

    págs. 75-112

    

  • What corporate tax policy has to do with sustainability and how companies should deal with it

    Alfio Valsecchi

    • Resumen

    págs. 113-137

    

  • Most favoured nation clauses in tax treaties: comparative analysis and main issues

    Nupur Jalan, Gaetano Manzi, Gert Greve Arcil

    • Resumen

    págs. 139-184