The webinar 'International taxation, BEPS and Principal Purpose Test (PPT)' provides an introduction to international income taxation of business transactions. The main focus is on bilateral tax treaties as a means of promoting cross- border investments and international trade through
Discussion paper Irma Mosquera and Michael Sampson: Peer review of BEPS 4 Minimum Standards: From Compliance to Learning and Contextualization
The mission of the Global Tax Symposia (GTS) is to be an interdisciplinary mobile research platform on fundamental issues of international and comparative taxation. It aims to offer young researchers and more experienced scholars a forum where to discuss five
The topic Over the last decade, international and regional organizations in addition to myriad non-state actors have intensified their work on a quintessential issue of state sovereignty: taxation. On the one hand this can be attributed to the increasing internationalization
At the first seminar of the Lisbon International and European Tax Law Seminars series 2021, GLOBTAXGOV researcher Frederik Heitmüller will give a presentation on "Power and limits of soft law in shaping emerging economies’ anti-tax avoidance policies", discussed by Pedro
