Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples1
Knuutinen, Reijo, Itälä, Hannu
AHEAD OF PRINT
Lost and Found: The Forgotten Origins of the “Cruel and Unusual Punishments” Prohibition
Bessler, John D.
Intergovernmental Conflicts in a Time of Pandemic: State and Municipality Power Struggles in the United States and Brazil
Richardson Oakes, Anne, Di-Gioia, Ilaria, Lirio do Valle, Vanice Regina
A Comparison between EU and South Korean VAT from a Legal Transplants Perspective1
Kristoffersson, Eleonor, Jeong, In-Gi
Swedish Societal Transformation and the Question of Tax Incentives for Charitable Contributions to Civil Society1
Dimitrievski, Nick
Tax Compliance among Managers: Evidence from Randomized Audits1
Lange, Thomas, Melsom, Anne May
The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1
Antón, Ricardo García, Nový, Zdeněk, Seara, David Báez
Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs
Fatica, Serena, Pycroft, Jonathan, Stasio, Andrzej, Stöhlker, Daniel
Designing Net Asset-Based Income-Splitting Rules under Dual Income Tax
Kari, S., Ropponen, O.
Taxing Dividends in a Dual Income Tax System: The Nordic Experience with the Income Splitting Rules
Selin, Håkan
Special Issue: Taxing Dividends in the Nordics – Challenges and Opportunities
Harju, Jarkko, Lind, Yvette