EU Most Favoured Nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the rule of reason doctrine

P. 155-189

• Information

  DOI: 10.1400/281190

  ISSN: 2282-2194

  Permalink: http://digital.casalini.it/10.1400/281190
• In this issue

  • Transparency and cooperation in the Italian tax system
  • Codification in tax law : a comparative analysis of the French legislative framework
  • I Double Taxation Dispute Resolution Mechanisms (DTDRMs) nella prospettiva evolutiva della direttiva UE 10 ottobre 2017, n. 1852 : dall'esperienza della Convenzione arbitrale 90/436/CEE allo sviluppo di una MAP fiscale europea mandatory arbit
  • Free movement of capital and possible restrictions applicable in economic relations with third countries
  • EU Most Favoured Nation treatment v. tax treaty shopping : re-evaluating the anti-abuse justification in the rule of reason doctrine
  • The relationship between tax offenses and self-laundering : recent doctrinal and jurisprudential aspects
  • Change in German case law on arm's length transactions in group financing
  • Next Generation EU Plan e divieto di aiuti di Stato
  • Il nuovo credito d'imposta in ricerca e sviluppo : modalità applicative, criticità e profili di compatibilità con il diritto europeo
  • A general overview on the Albanian tax system : a comparative study
  • Blockchain and transfer pricing : opportunities and challenges in the International Tax Framework
  • Note critiche su multilateralismo, riserva di legge e questioni affini (a margine di un convegno romano)
  • International tax cooperation and multilateralism : webinar, 17 July 2020 (meeting review)