This study seeks to identify the specifics of personal data protection in the context of EU legislation. The focus is on the personal data transferred outside the Union. It is described how the EU data protection law provides specific measures in order to ensure the protection of individuals and...

In the early 2010s, against the backdrop of the 2008 financial crisis, the tax planning strategies of multinational enterprises (MNEs) became a hot debate in the world. In a bid to address the issue, the Organisation for Economic Cooperation and Development (OECD) released its Base Erosion and...