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