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Mandatory Binding Dispute Resolution in the Base Erosion and Profit Shifting (BEPS) Two Pillar Solution

2022
2023

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Mandatory Binding Dispute Resolution in the Base Erosion and Profit Shifting (BEPS) Two Pillar Solution

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Doron Narotzki, Tamir Shanan

22 May 2023

Implementing Pillar Two: Potential Conflicts with Investment Treaties

22 May 2023

Mandatory Binding Dispute Resolution in the Base Erosion and Profit Shifting (BEPS) Two Pillar Solution

22 May 2023

Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

20 May 2023

Intellectual Property and Tax Incentives: a Comparative Analysis of the EU and the US Legal Frameworks

20 May 2023

The Mirage of Mobile Capital

19 May 2023

Who Really Matters in Corporate Tax?

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Differing Abuse Concepts in Double Tax Conventions: At What Level and to What Extent Can Equality Be Realized?

19 May 2023

A Global Climate Wealth Tax to Fund a Worldwide, Just Transition

19 Apr 2023

The Irish Apple Tax Disaster

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Public Finance in the Real World: Through the Lens (Down the Rabbit Hole?) of Transfer Pricing

03 Apr 2023

The Global Corporate Minimum Tax: A Cure or Not?

03 Apr 2023

Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?

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Follow the Money: Why is International Tax Bilateral

27 Mar 2023

Taxing Multinationals: Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations)

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U.S. International Tax Policy and Corporate America

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Taxing Intellectual Property Assets on a Cross-Border Transaction: Application of Mobilia Sequuntur Personam and the Case of the India–Mauritius Tax Treaty

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Taxation of Information and the Data Revolution

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Why 15%? Justifying the Global Corporate Minimum Tax

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Never-Ending Battle Between Privacy and Transparency: The Case of Registers of Beneficial Ownership Before the CJEU

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Taxing Zero

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The Canadian Digital Services Tax

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The Retained EU Law (Revocation and Reform) Bill - Could the UK VAT System Operate Without EU Law?

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Designing Domestic Minimum Taxes in Response to the Global Minimum Tax

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The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations

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The Physical, Human Driven Digital Economy: The Overvaluation of Intangibles and its Effects on Tax and Society

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General Explanations of the Administration's Fiscal Year 2024 Revenue Proposals

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Trade Enforcement Tools and International Taxation: A Digital Services Tax Case Study

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An Indonesian Perspective on Global Tax Reform and Pillar 2

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Foreign Holding Companies and the US Taxation of Foreign Earnings: Evidence from TIPRA 2005

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The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings

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Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two)

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Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters by Rita de la Feria

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Test 01

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Coordination of Transfer Prices on Intra-Firm Trade

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The Effect of IP Box Regimes on International IP Payments and Foreign Research and Development

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1995-2011 List of Research Papers

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The Intertemporal Substitution and Income Effects of GST Rate Increases: Evidence from New Zealand

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ITPF Competitiveness Index 2012

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