World Tax Journal: WTJ

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  Año 2024, Vol. 16, Número 1

  • Qualitative assessment of two recent EU Commission proposals to impose (more) VAT obligations on platforms

    Marie Lamensch, Madeleine Merkx, Jurian Lock, Anne Janssen

    • Resumen

    págs. 3-53

    

  • Breaking the double tax paradigm

    Jeroen Lammers, Tarcisio Diniz Magalhaes

    • Resumen

    págs. 54-102

    

  • The subject-to-tax rule under Pillar Two

    Belisa Ferreira Liotti

    • Resumen

    págs. 103-128

    

  • Banned : fishing in the data tax lake?: a European, Belgian and Dutch perspective on the legal grounds prohibiting fishing expeditions

    Liesa Keunen

    • Resumen

    págs. 129-176

    

  • The skewed playing field between private equity and family ownership hemmed in by intra- and inter-country tax non-neutralities

    Domenico Imparato

    • Resumen

    págs. 177-242