Litigating EU Tax Law in International, National and Non-EU National Courts

• Authors : Sarmiento, Daniel; International Bureau of Fiscal Documentation; Jiménez-Valladolid de l'Hotellerie-Fallois, Domingo Jesús

Subjects: Conflict of law--Taxation--European Union countries; International and municipal law--European Union countries; Taxation--Law and legislation--European Union countriesLAW / Taxation; BUSINESS & ECONOMICS / Taxation / General

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Verfahren/Gestaltungsmissbrauch.

• Authors : Geserich, Stephan

Subjects: *Commercial real estate; *Tax laws; Transfer (Law) -- TaxationGermany

• Source: FinanzRundschau. Oct2021, Vol. 103 Issue 19, p955-960. 6p.

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International Trade, a Never-Ending Trend

• Authors : Janssen, A. D. M.

• Source: Janssen, A. D. M. / 48 Intertax 1155 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1155-1168

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The Emergence of the 'Technological Tax Hub': Digitally Oriented Trajectories of Reforms in Tax Planning Hub Jurisdictions

• Authors : Milogolov, Nikolai

• Source: Milogolov, Nikolai / 48 Intertax 1105 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1105-1124

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Implementation of BEPS Recommendations in Indonesia's New APA and Transfer Rules

• Authors : Dewi Astuti, Melani

• Source: Dewi Astuti, Melani / 48 Intertax 1145 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1145-1154

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The Benefits of Differentiated Transparency. Proposal for Graduated Confidentiality Regimes within International Tax Disputes

• Authors : Castagna, Stefano

• Source: Castagna, Stefano / 48 Intertax 1125 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1125-1144

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Beneficial Ownership, Tax Abuse and Legal Pluralism: An Analysis in Light of the CJEU's Judgment concerning the Danish Cases on Interest

• Authors : De Pietro, Carla

• Source: De Pietro, Carla / 48 Intertax 1075 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1075-1086

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What Should Be the Scope of the Beneficial Owner Concept?

• Authors : Janssen, Jeroen J. M.; Garibay, Monica Sada

• Source: Janssen, Jeroen J. M.; Garibay, Monica Sada / 48 Intertax 1087 (2020) / Intertax, Vol. 48, Issue 12 (December 2020), pp. 1087-1104

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Local Insights

• Source: 31 Int'l Tax Rev. 73 (2020) / International Tax Review, Vol. 31, Issue 1 (Winter 2020), pp. 73-84

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TP Aspects of Intangibles: How Deep Should DEMPE Be

• Authors : Paumier, Philippe

• Source: 31 Int'l Tax Rev. 56 (2020) / International Tax Review, Vol. 31, Issue 1 (Winter 2020), pp. 56-59

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