World Tax Journal: WTJ

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  Año 2020, Vol. 12, Número 3

  • GloBE and EU law: assessing the compatibility of the OECD's Pillar II initiative on a minimum effective tax rate with EU law and implementing it within the internal market

    Joao Félix Pinto Nogueira

    • Resumen

    págs. 465-498

    

  • DAC 6: an additional common EU reporting standard?

    Bart Peeters, Lars Vanneste

    • Resumen

    págs. 499-564

    

  • Profit allocation within MNEs in light of the ongoing digital debate on Pillar I: a "2020 Compromise"?

    Vikram Chand, Alessandro Turina, Louis Ballivet

    • Resumen

    págs. 565-630

    

  • Tax incentives for charitable giving as a policy instrument: Theoretical Discussion and Latest Economic Research

    Giedre Lideikyte Huber

    • Resumen

    págs. 631-662

    

  • Joint Audits – Ten Years of Experience: A Literature Review

    Diana Criclivaia

    • Resumen

    págs. 663-708