World Tax Journal: WTJ

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  Año 2024, Vol. 16, Número 3

  • Tax neutrality treatment of investment funds in the European Union

    Ana Paula Dourado, Jessica M. Müller, Leidson Rangel, Christoph Spengel

    • Resumen

    págs. 441-464

    

  • The HOT proposal and primary EU Law: an examination and suggestions to address possible validity concerns

    Moritz Scherleitner, Noora Mäki

    • Resumen

    págs. 465-507

    

  • Interpretation and application of general anti-avoidance rules after BEPS and ATAD: Nordic perspectives

    Henrik Skar, Reijo Knuutinen, Peter Koerver Schmidt, Richard Croneberg

    • Resumen

    págs. 508-560

    

  • The use of cooperative compliance for minimizing Cross-border VAT/GST disputes

    Jeffrey Owens, Anastasiya Piakarskaya, Timoleon Angelos Christodoulopoulos, Olena Sushkova

    • Resumen

    págs. 561-599

    

  • The subject-to-tax rule in East Africa: is it worth it?

    Antonia Strachey

    • Resumen

    págs. 600-634