World Tax Journal: WTJ

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  Año 2025, Vol. 17, Número 1

  • VCLT and the peaceful coexistence of tax and investment treaties: a case study of limited MFN clauses and the FET standard

    Blazej Kuzniacki, Stef van Weeghel

    • Resumen

    págs. 3-67

    

  • Virtual real estate in the metaverse: how should countries allocate taxing rights?

    Claudio Cipollini

    • Resumen

    págs. 69-108

    

  • Anti-Tax Avoidance Rules and Tax Complexity

    Deborah Schanz, Felix Siegel, Caren Sureth

    • Resumen

    págs. 109-139

    

  • How effective are CFC rules in containing tax haven activities?: evidence from a sample of European firms

    Martina Rechbauer, Silke Rünger, Benedikt Sieghartsleitner

    • Resumen

    págs. 141-171

    

  • Net tax as a driver to tackle the negative impact of capital income tax on economic growth: a dynamic CGE analysis of CEMAC countries

    Rodrigue Nobosse Tchoffo, Severin Sezine Tchio, Marie-Josée M. Tafakeu, Claude Matsop Dounya

    • Resumen

    págs. 173-206

    

  • Decarbonizing economies: balancing growth and green in South Africa, Mozambique, the United Kingdom and Sweden

    Jane Ndlovu, Keitumetse Sekome, Ockert Fourie

    págs. 207-264