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World Tax Journal

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Papers11
Citations
Journal Papers 11
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The Offshore Provision: Offshore Permanent Establishments in Tax Treaty Practice and the OECD Model Commentary
deleteWorld Tax Journal
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delete2026-05-01
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deleteTorvanger, Even
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Addressing Dividend Stripping Arrangements: A Discussion of Different Policy Options
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delete2026-05-01
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deleteScherleitner, Moritz; Sihvonen, Jukka
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Abuse in GloBE: Legal and Policy Challenges
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delete2026-05-01
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deleteMoramarco, Giuseppe; Beer, Benjamin
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Does the Tax Anti-Discrimination Rule Guarantee Relief from Juridical Double Taxation in the GCC? Lessons from the EU
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delete2026-05-01
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deleteAlsultan, Sarah Khaled
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The Uneasy Case for Windfall and Excess Profits Taxation-Part II[*]
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delete2026-05-01
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deleteStevanato, Dario
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Proportionate Risk Management for Tax-Related AI Systems: Analysis and Implications under EU and US Law
deleteWorld Tax Journal
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delete2026-02-01
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deleteRizzo, Amedeo; Hassan, Giorgio
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Democratic Control over Tax Treaties: A Comparative Constitutional Perspective
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delete2026-02-01
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deleteKallergis, Andreas
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Client-Attorney Privilege: The Last Barrier to Tax Transparency?
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delete2026-02-01
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deleteRao, Siddhesh
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The ALP and the Limits of the Conduct-Based Approach
deleteWorld Tax Journal
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delete2025-11-01
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deleteCollier, Richard S.; Dykes, Ian F.
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Reassessing the Economic Allegiance Theory from a Transaction Cost Perspective: What's the Benefit Principle Got to Do with It?
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delete2025-11-01
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deleteCai, Qiang
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Good Intentions, Flawed Design: Balancing Transparency, Fundamental Rights and EU Principles in the EU Public CbC Reporting Directive
deleteWorld Tax Journal
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delete2025-11-01
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deleteDafnomilis, Vassilis
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