2022

The taxation of non-profit organizations after Stauffer

The temporal application of state aid rules to domestic tax measures: A Sensitive Matter

The Three Distributive Questions of (a Non-Ideal) Tax Theory

The UK General Anti-Avoidance Rule: Transplants and Lessons

The UK Should Increase VAT

The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives

The use of neutralities in international tax policy

The Vagueness of Tax Fairness: A Discursive Analysis of the Commission's 'Fair Tax Agenda'

The value added tax: its causes and consequences

The Value Creation Mythology

The Value Creation Mythology

The Virus in the ALP, Issues from the Transfer Pricing Guidance on Risk and Capital in the light of the covid-19 pandemic

The WTO as tax scarecrow

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Thin capitalization rules and multinational firm capital structure

Thin Capitalization Rules in the Context of the CCCTB

Three myths about tax and the self-employed

To Ban or not to Ban Carbon-Intensive Materials: A legal and administrative assessment of Product Carbon Requirements

Too much investment? A problem of endogenous outside options

Towards a theory of trade finance

Trade Openness and Income Inequality: New Empirical Evidence

Transfer Pricing and the Arm's Length Principle after BEPS

Transfer Pricing and the Arm's-Length Principle After the Pillars

Transfer pricing and the intensity of tax rate competition