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 Value Creation Mythology
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
Towards a theory of trade finance
Transfer pricing and the intensity of tax rate competition
Trends in UK BERD after the Introduction of R&D Tax Credits
Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT
US Firms on Foreign (tax) Holidays
US Supreme Court unanimously chooses substance over form in foreign tax credit
VAT and Financial Supplies: What should be taxed?
VAT and the EU internal market: the paradoxes of harmonisation
VAT Compliance, Trade, and Institutions
VAT exemptions: consequences and design alternatives
VAT Rates in Europe
VAT treatment of public sector bodies: the Canadian model
Wages and International Tax Competition
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions
What are Minimum Taxes and Why Might One Favor or Disfavor Them?
What creates tax uncertainty? Evidence from three phases of a cross-country survey
