The Three Distributive Questions of (a Non-Ideal) Tax Theory
The UK General Anti-Avoidance Rule: Transplants and Lessons
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 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
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
Value creation and the allocation of profit under formulary apportionment
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
