Aviation is one of the energy-intensive sectors that significantly contribute to climate change. This paper analyses the legal framework surrounding taxes applied to international civil aviation in order to determine the extent to which taxes could be adopted so as to internalize the...

This paper aims to describe the state of multilateral and unilateral efforts to tax digital services; summarize the state of economic analysis on digital services taxes; and provide an overview of where the Philippines stands in relation to other countries in digital service taxation. On-going...

During the 1980s a major thrust of the European Community (now the European Union) effort and policy was towards the creation of a single market by the early 1990s. Issues that were most important regarding tax law were that of mergers and parent and subsidiaries. The harmonisation process is...

This is a thematic report on the topic of "Administrative Surcharges: Instruments of Cooperative Tax Compliance Regimes" for the 2015 annual meeting of the European Association of Tax Law Professors in Milan. Professors participating in the meeting were surveyed regarding their countries' use of...

Advance pricing agreements (APAs) are the most effective tool for undertakings to reduce the uncertainty regarding the fiscal liability arising out of transactions regulated by transfer pricing. Multinationals rely on APAs to gain confidence in complicated operations and attain better...

The paper is the result of the Doctoral Course 'The abuse of the concept of abuse in tax law' that was taught in Bergamo 2008. The paper stresses the problems for having different approaches to tax avoidance and, therefore, tax abuse, and tries to reconcile the different approaches from a...

Issuers in registered securities offerings must disclose the expected tax consequences to investors investing in the offered securities (“nonfinancial tax disclosure”). This Article advances three arguments regarding nonfinancial tax disclosures. First, nonfinancial tax disclosure practice,...

The paper discusses the European Commission’s tax policy agenda in business income taxation and the ongoing legislative initiatives in this regard as per early 2022. The focus is on the Commission Communication titled ‘Business Taxation for the 21st Century’ of 18 May 2021 and the...

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...