Bulletin for International Taxation

International Bureau of Fiscal Documentation

ABDC B

Recent paperssorted by most recent

Paper	Year	Citations
The Evolution of Australia’s GAAR: From Peabody to PepsiCo Neil Pereira	2026	0 citations
PepsiCo in the High Court of Australia: Last Drinks for the Commissioner of Taxation Kerrie Sadiq & Michael Dirkis	2026	0 citations
The Forestal Aurora Case: Insights from the First Case Application of the Chilean GAAR Alejandro Franco Allen & PabloA. Mahu Martínez	2026	0 citations
New OECD Commentary Regarding Home Offices: Recognizing a PE That Should Not Be One? Tim Wustenberghs & Hovik Begian	2026	0 citations
The Introduction of a Carbon Tax in China: A Legal Analysis Diheng Xu	2026	0 citations
Aircraft Pilots and Drone Operators under Tax Treaties: Air Show Performances, Technical Services and the Limits of Article 17 Karolina Tetłak	2026	0 citations
Pillar Two and the Tax Policy Challenges of the Substance-Based Income Exclusion Ramon Tomazela	2026	0 citations
Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond) Błażej Kuźniacki & J. Kokott	2025	2 citations
The Relationship of Head Office and Its Foreign Permanent Establishments: The Current State of the Authorised OECD Approach – Part Two Stéphane Austry et al.	2025	2 citations
Environmental or Fiscal? A Contribution to the Debate on the Legal Basis of the European Union’s Carbon Border Adjustment Mechanism Rita Szudoczky & Dilara İnal	2025	1 citations
How to Navigate Tax Controversies in Portugal Fernando Portela Câmara	2025	1 citations
Report of the Proceedings of the Fourteenth Assembly of the International Association of Tax Judges Held in Paris, France, on 13 and 14 September 2024 B. Michel	2025	1 citations
Interpretation under the Multilateral Instrument (MLI) – Part One F.P.G. Pötgens et al.	2025	1 citations
President’s Welcome: Reflections on and Issues with the Global Minimum Tax – A Tribute to the 2025 Global IFA Travelling Lectures Guglielmo Maisto	2025	1 citations
Prohibition of Abuse in EU Tax Law (and Beyond): Fundamental Aspects of Relevance to Properly Apply the Concept of Beneficial Ownership Błażej Kuźniacki & J. Kokott	2025	1 citations
The Illusion of Inclusivity: Analysing the Psychological Factors Affecting Developing Countries in Consensus-Driven International Tax Negotiations G.S. Mukundan	2025	0 citations
International Association of Tax Judges (IATJ) Webinar: Turbulent Times for Tax Treaties B. Michel	2025	0 citations
The Concept of Beneficial Ownership in Portugal Ritada Cunha	2025	0 citations
Compliance with Global Minimum Tax Rules in the First Years – Application of the Transitional CbCR Safe Harbour Rules S.B. Law	2025	0 citations
A Proposal to Address Key Tax Treaty Issues for Non-Resident Entertainers and Sportspersons Ankur Agarwal	2025	0 citations

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