Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the ta

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv

Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl

The topics of double non-taxation and hybrid entities have acquired a particular importance in a context where transformations within the tax world seem to be l

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an