| 961 |
|
Article: A Study on the Protection of Taxpayer Rights in an Era of Enhanced Exchange of Information: How Can the Chinese Approach Be Improved?
|
Zhe Chen, Bart Peeters
|
Kluwer B.V.
|
2022
|
|
|
|
| 962 |
|
Article: BEFIT and Formulary Apportionment: Should Intangibles Be Included in the Formula?
|
António Martins, Daniel Taborda
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 963 |
|
Article: Blocking the Gap: The Potential for Blockchain Technology to Secure VAT Compliance
|
George Alexander
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 964 |
|
Article: Designing Domestic Minimum Taxes in Response to the Global Minimum Tax
|
Noam Noked
|
Kluwer B.V.
|
2022
|
|
|
|
| 965 |
|
Article: Do GILTI + BEAT + BMT = GloBE?
|
Mindy Herzfeld
|
Kluwer B.V.
|
2022
|
|
|
|
| 966 |
|
Article: Fictitious Interest and Dividends Under Tax Treaties and the EU Directives
|
Savvas Kostikidis, Florian Striefler
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 967 |
|
Article: Free Movement of Persons Between the EU and Switzerland: Quo Vadis?
|
Erik Ros
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 968 |
|
Article: Global Minimum Corporate Tax: A Death Knell For African Country Tax Policies?
|
Afton Titus
|
Kluwer B.V.
|
2022
|
|
|
|
| 969 |
|
Article: GloBE Rules and Tax Competition
|
Joachim Englisch
|
Kluwer B.V.
|
2022
|
|
|
|
| 970 |
|
Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil
|
Phelippe Toledo Pires de Oliveira
|
Kluwer B.V.
|
2022
|
|
|
|
| 971 |
|
Article Index
|
|
Kluwer Law International
|
2022
|
|
|
|
| 972 |
|
Article Index
|
|
Kluwer Law International
|
2022
|
|
|
|
| 973 |
|
Article Index
|
|
Kluwer Law International
|
2022
|
|
|
|
| 974 |
|
Article Index
|
|
Kluwer B.V.
|
2022
|
|
|
|
| 975 |
|
Article Index
|
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 976 |
|
Article: Is the Symmetrical Classification Method EU Proof?
|
Mart van Hulten, Ton Stevens
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 977 |
|
Article: Legislative Pioneer on Global Forest Protection? A Commentary on the European Union’s Proposed Deforestation-Free Product Regulation
|
Martin Hedemann-Robinson
|
Kluwer Law International : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.
|
2022
|
|
|
|
| 978 |
|
Article: Minimum Taxation in the United States in the Context of GloBE
|
Reuven Avi-Yonah, Mohanad Salaimi
|
Kluwer B.V.
|
2022
|
|
|
|
| 979 |
|
Article: Pillar 2: An Analysis of the IIR and UTPR from an International Customary Law, Tax Treaty Law and European Union Law Perspective
|
Filip Debelva, Luc De Broe
|
Kluwer B.V.
|
2022
|
|
|
|
| 980 |
|
Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One
|
Afton Titus
|
Kluwer B.V.
|
2022
|
|
|
|
