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Since first Tax Reformation in 1983, Ministry of Finance (MoF) is mandated to regulate Thin Capitalization Rule (TCR) and following it up...

Case Note C-545/19   ALLIANZGI-FONDS AEVN V. AUTORIDADE TRIBUTÁRIA E ADUANEIRA I. Introduction Undertaking for Collective Investment...

CASE C482/18 GOOGLE IRELAND LIMITED Vs NATIONAL TAX AND CUSTOMS AUTHORITY OF HUNGARY KOMBA STELLAH BENJAMIN Facts The case was referred...

TAXATION OF THE DIGITAL ECONOMY IN TANZANIA: CHALLENGES AND RECOMMENDATIONS/KOMBA STELLAH BENJAMIN Introduction The rapid advancement of...

Case Note: Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20) Yang Shanshan   1. Case Summary   1.1 Facts   In 1999 and...

Research Survey Paper on Controlled Foreign Companies (CFC) Rule in China   (Yang Shanshan)   China introduced the CFC rule with the...

Assessing the Impact of Interest Limitations on Corporate Taxation and Foreign Investment in Tanzania .Student Name: Magesa Jackson...

Judgment of the Court (Second Chamber) of 16 December 2021. UBS Real Estate Kapitalanlagegesellschaft mbH v Agenziadelle Entrate. Joined...

Research on the Renovation of Exchange of Information Rules: China’s perspective written by Xiaochen Wu As a pivotal measure of tax...

Case Note of Lexel AB v Skatteverket (C-484/19) written by Xiaochen Wu   Description of Facts This case is a request for a preliminary...

Survey of Nigeria’s Tax Policy and Legal Frameworks to Tackle the Challenges of Tax Administration Occasioned by Base Erosion and Profit...

European Union Tax Law Case Analysis: Case No. C-388/19 - MK vs. Autoridade Tributáriae Aduaneira   Chukwu, Chidi Barry   China – OECD...

A Brief Introduction to the Chinese GAAR Regime   GAAR is an important measure to protect countries from tax abuses.   China’s GAAR...

The Case Note of Case C-258/22 Bubble (Li, Xiaoyi)   1. Basic facts about the Case C-258/22 1.1. The facts about the court This case...

Case Note: Judgment of The Court (Sixth Chamber) of 8 October 2020 Impresa Pizzarotti ; C SpA Italia Sucursala Cluj v. Agenţia Naţională...

ANALYSIS OF TANZANIA’S CONTROLLED FOREIGN COMPANY RULES 1. INTRODUCTION To address tax deferral as one of tax avoidance scheme, many...

Research Survey on Interest Limitation in China Student name: Shen Siqi   The research on interest deduction limitation rules in China is...

Case Note of Joined Cases C-407/22 and C-408/22 /Shen Siqi   1. Introduction The case name of C-407-22 is Ministre de l’Economie, des...

The Current Landscape of Mutual Agreement Procedure (MAP) in China: A Focus on Administrative Framework and Practices   I. Introduction...

Case Note on Cofidis (Portugal) (Case C-340/22) Reference for a preliminary ruling - Direct taxation - Article 49 TFEU - Freedom of...