Doctoral series

Recognition and Enforcement of Foreign Judgments in Civil and Commercial Matters: A Proposal for Vietnam

VAT Grouping from a European Perspective

Choice of law in cross border copyright and related rights disputes

Law and practice of the obligations of the carrier over the cargo

Optimization of tax sovereignty and free movement

Taxation of foreign business income within the European internal market

The missing keystone of income tax treaties

A VAT/GST model convention

A VAT/GST model convention

The interface of international trade law and taxation

The structure and organization of EU law in the field of direct taxes

Taxpayer participation in tax treaty dispute resolution

Triangular cases:

Taxpayer participation in tax treaty dispute resolution

Triangular cases:

Taxation of international sportsmen

On the legitimacy of international tax law

The sources of EU law and their relationships: lessons for the field of taxation

European capital movements and corporate taxation

European value added tax in the digital era

Taxation of Services in Treaties between Developed and Developing Countries

Taxation of Services in Treaties between Developed and Developing Countries

Transactional adjustments in transfer pricing

Nexus Requirements for Taxation of Non-residents' Business Income: A Normative Evaluation in the Context of the Global Economy

Dispute Resolution in the EU

The Interpretation of Tax Treaties in Relation to Domestic GAARs

The Tax Sparing Mechanism and Foreign Direct Investment

Transfer Pricing and Intangibles

Taxable Supplies and Their Consideration in European VAT

A Proposition for a Multilateral Carbon Tax Treaty

International Double Taxation of Interest: Assessing Recent Developments in Thin Capitalization Regimes

International Double Taxation and the Right to Property: A Comparative, International and European Law Analysis

Tackling the International Tax Barriers to Cross-Border Charitable Giving: Philanthropy for the Arts in the Era of Globalization

A Multilateral Instrument for Updating the Tax Treaty Network

The Origin and Destination Principles as Alternative Approaches Towards VAT Allocation

Addressing Tax Arbitrage with Hybrid Financial Instruments

Derivatives in the European VAT System

Inclusive Global Tax Governance in the Post-BEPS Era

Cost Contribution Arrangements in a Changing International Tax Environment

An Analysis of Cooperative Compliance Programmes

Inside the EU Code of Conduct Group: 20 Years of Tackling Harmful Tax Competition

The Improper Use of Tax Treaties by Contracting States

he Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties

The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties

Anti-Tax Avoidance in Corporate Taxation under EU Law: The Internal Market Narrative

Donations and Tax: The Corporate Conundrum

Taxation, Data and Destination: An Analysis of Destination-Based Taxation from the Perspective of Tax Principles and Data Protection Regulation

The Effectiveness of General Anti-Avoidance Rules

Taxing Crypto-Asset Transactions: Foundations for a Globally Coordinated Approach

Harmful Tax Competition in the East African Community

The OECD Transfer Pricing Guidelines and Value Creation: Income Allocation or Anti-Avoidance Tool?

International Taxation of Global Value Networks

Taxpayers’ Right to Defence in the EU Law and European Convention on Human Rights Regimes

The Compatibility of Turnover-Based Business Taxes with European Union and World Trade Organization Law

Sovereignty and Tax Treaty Dispute Settlement

Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law

The Justification and Structure of the GloBE Model Rules

Rethinking Tax Sovereignty in the European Union

The Taxing Powers of the European Union

Transfer Pricing of Intangibles

The Directive on Global Minimum Taxation in light of the Fundamental Freedoms

Allocation of the International Tax Base Using the Fractional Taxation Model

Observations on the OECD Commentaries: Interpretative Declarations and Their Impact on Tax Treaty Interpretation

The principle of non-discrimination in international and european tax law

The principle of non-discrimination in international and european tax law

Taxing cross-border services

Cooperative compliance

Harmful Tax Competition in the East African Community

Robot Taxation

Analysis of DAC6 in Light of EU Fundamental Rights and Guarantees

International Taxation of Global Value Networks

An Answer to Aggressive Tax Planning with Intangibles: Designing Anti-Avoidance Measures that Comply with International, Trade and European Law

The Spirit of International Tax Law and International Corporate Tax Reform

The Compatibility of Turnover-Based Business Taxes with European Union and World Trade Organization Law

Improving the Interpretation of Current EU Law to Address VAT Double (non-) Taxation Caused by Divergent National Decisions

mproving the Interpretation of Current EU Law to Address VAT Double (non-) Taxation Caused by Divergent National Decisions