2022

Revealing Inequality Aversion from Tax Policy: The Role of Non-Discrimination

Revenue guidance: the limits of discretion and legitimate expectations

Revisiting the Excise Tax Effects of the Property Tax

Section 111: preparing for a new tax in respect of certain plastic packaging

Section 112: repeal of carbon emissions tax

Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services

Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour

Section 75: transfer pricing: application of OECD principles

Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

Sections 103-106: VAT - Mini-One-Stop-Shop (MOSS)

Sections 42-85 and Schedules 9-15: Plastic packaging tax

Sham, tax avoidance and a 'realistic view of facts'

Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent

Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?

Should tax policy favor high- or low-productivity firms?

Should the EU implement a minimum corporate taxation directive?

Should transactions services be taxed at the same rate as consumption?

Sind unsere sozialen Sicherungssysteme generationengerecht?

Small business taxation

Small Companies Again - Section 3 Finance Act 2007

Small Firm Growth and the VAT Threshold: Evidence for the UK

Source versus residence based taxation with international mergers and acquisitions

Sparking regulatory competition in European company law - a response

Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?