This thoroughly revised third edition of the Advanced Introduction to International Tax Law
provides an incisive overview of the key issues surrounding taxation and international law …

It has recently been argued in the international tax literature that the OECD Base Erosion
and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an …

Este trabajo analiza los proyectos de coordinación fiscal multilateral impulsados en primer
término por la OCDE y el G20 (BEPS 1.0) y con posterioridad por el OECD/G20 Inclusive …

Global governance architecture, crafted by wealthy nations, has perpetuated the
subordination of developing jurisdictions. The Article offers a novel and surprising analysis …

Double Non-taxation and the Use of Hybrid Entities Page 1 66 Double Non-taxation and the
Use of Hybrid EntitiesLeopoldo Parada Leopoldo Parada Series on International Taxation …

The world appears to have officially embraced the altruistic idea of ensuring a minimum
level of corporate income taxation worldwide, aiming to reduce tax competition and to …

This article studies foreseeable effects that a relatively comprehensive implementation of the
Pillar 2 GloBE international effective minimum tax would have on international tax …

This contribution provides a brief summary of the EU General Court's decision in the joined
state aid cases T-778/16 and T-892/16 ('Apple case') and explores the main reasonings …

TikTok is a phenomenal success story. Since ByteDance Limited (ByteDance) launched the
TikTok application in September 2016, it has been downloaded over two billion timesd and …

Countries may soon adopt domestic minimum taxes in response to the global minimum tax
under the Global Anti-Base Erosion (GloBE) regime. These taxes, which will have priority …