Designing a General Anti-Avoidance Rule for the East African Community – A Comparative Analysis

Pillar Two and Developing Countries: The Perils of Jurisdictional Blending

The Arm’s Length Comparable in Transfer Pricing: A Search for an “Actual” or a “Hypothetical” Transaction?

Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach

International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split

The Fragmentation of Taxpayers’ Rights in International Dispute Resolution Settings: Healing Anxieties through Judicial Dialogue

The Origins of Article 5(5) and 5(6) of the OECD Model

Exposing Unaddressed Issues in the OECD’s BEPS Project: What About the Roles and Implications of Contract Interpretation Law and Private International Law in the Transfer Pricing Arm’s Length Comparability Analysis?

Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation

DAC 6: An Additional Common EU Reporting Standard?

History and Future of EU Taxation according to Frans Vanistendael: Inspiration for a Constructive and Critical Dialogue

Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists?