| 981 |
|
Article Index
|
|
Kluwer Law International
|
2022
|
|
|
|
| 982 |
|
Article Index
|
|
Kluwer Law International
|
2022
|
|
|
|
| 983 |
|
Article Index
|
|
Kluwer B.V.
|
2022
|
|
|
|
| 984 |
|
Article Index
|
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 985 |
|
Article: Is the Symmetrical Classification Method EU Proof?
|
Mart van Hulten, Ton Stevens
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 986 |
|
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
|
|
|
|
| 987 |
|
Article: Minimum Taxation in the United States in the Context of GloBE
|
Reuven Avi-Yonah, Mohanad Salaimi
|
Kluwer B.V.
|
2022
|
|
|
|
| 988 |
|
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
|
|
|
|
| 989 |
|
Article: Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One
|
Afton Titus
|
Kluwer B.V.
|
2022
|
|
|
|
| 990 |
|
Article: ‘Provisions Primarily of a Fiscal Nature’: Time to Dispel Doubts
|
Erika Scuderi
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 991 |
|
Article: Reaching Cross-Border Tax Certainty With Joint Audits
|
Isabella Zimmerl
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 992 |
|
Article: Revenue Effects of the Global Minimum Tax Under Pillar Two
|
Mona Baraké, Paul-Emmanuel Chouc, Theresa Neef, Gabriel Zucman
|
Kluwer B.V.
|
2022
|
|
|
|
| 993 |
|
Article: Some EU and Tax Treaty Law Considerations on the Draft EU Directive on Global Minimum Taxation for Multinationals in the Union
|
Luc De Broe
|
Kluwer B.V.
|
2022
|
|
|
|
| 994 |
|
Articles: Platforms, a Convenient Source of Information Under DAC7 and the VAT Directive: A Proposal for More Alignment and Efficiency
|
Madeleine Merkx, Anne Janssen, Maxime Leenders
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 995 |
|
Article: Split Payment Mechanism as a VAT Collection Method: Evidence from Poland
|
Rafał Lipniewicz
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 996 |
|
Article: The Costly Stalemate of EU VAT Harmonization
|
Simon Cornielje
|
Kluwer Law and Taxation Publishers
|
2022
|
|
|
|
| 997 |
|
Article: The DEBRA Directive and Its Interplay With Pillar 2
|
Dieter Bettens
|
Kluwer B.V.
|
2022
|
|
|
|
| 998 |
|
Article: The Effect of Article 6 MLI on Covered Tax Agreements: Fata Morgana or New Reality?
|
A.L. (Abigail) Kennedy
|
Kluwer B.V.
|
2022
|
|
|
|
| 999 |
|
Article: The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions
|
Stefanie Geringer
|
Kluwer B.V.
|
2022
|
|
|
|
| 1000 |
|
Article: The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law
|
Moritz Scherleitner
|
Kluwer B.V.
|
2022
|
|
|
|