Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does It Fare against the Objectives?

Gently Down the Stream: BEPS, Value Theory and the Allocation of Profitability along Global Value Chains

How to Move Forward with Country-by-Country Reporting? A Qualitative Content Analysis of the Stakeholders’ Comments in the OECD 2020 Review

“Visible, Though Not Visible in Itself”. Transparency at the Crossroads of International Financial Regulation and International Taxation

Access Fees to Cultural Heritage Cities: A Way to Promote Sustainable Tourism?

The 21st Century Multilateralism in International Taxation: The Emperor’s New Clothes?

Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation

The European Company (Societas Europaea – SE) Caught In Between Cross-Border Mobility and Lock-In Effect – An Empirical Analysis on the Influence of Exit Taxation upon Cross-Border Mergers and Seat Location Decisions

The Taxation of Foreign Investment Funds: A Comparative Review of Selected Aspects of the Rules of Germany and New Zealand

Profit Attribution to Dependent Agent Permanent Establishments in a Post-BEPS Era

Assessment of the Interest Barrier Rule of Article 4 of the EU Anti-Tax Avoidance Directive for a Sample of European Firms

Unsuitable EU VAT Place of Supply Rules for Electronic Services - Proposal for an Alternative Approach