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Case Note: Case C-558/19/Kidka Nteghenjwa
Case Note: Judgment of The Court (Sixth Chamber) of 8 October 2020 Impresa Pizzarotti ; C SpA Italia Sucursala Cluj v. Agenţia Naţională...
S Chen
Jan 284 min read
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ANALYSIS OF TANZANIA’S CONTROLLED FOREIGN COMPANY RULES /Kidka
ANALYSIS OF TANZANIA’S CONTROLLED FOREIGN COMPANY RULES 1. INTRODUCTION To address tax deferral as one of tax avoidance scheme, many...
S Chen
Jan 283 min read
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Research Survey on Interest Limitation in China/Shen Siqi
Research Survey on Interest Limitation in China Student name: Shen Siqi (沈思琦) The research on interest deduction limitation rules in...
S Chen
Jan 282 min read
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Case Note of Joined Cases C-407/22 and C-408/22 /Shen Siqi
Case Note of Joined Cases C-407/22 and C-408/22 /Shen Siqi (沈思琦) 1. Introduction The case name of C-407-22 is Ministre de l’Economie,...
S Chen
Jan 284 min read
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The Current Landscape of Mutual Agreement Procedure (MAP) in China: A Focus on Administrative Framework and Practices | Liu Zhihui
The Current Landscape of Mutual Agreement Procedure (MAP) in China: A Focus on Administrative Framework and Practices I. Introduction...
S Chen
Jan 283 min read
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Case Note on Cofidis (Portugal) (Case C-340/22) | Liu Zhihui
Case Note on Cofidis (Portugal) (Case C-340/22) Reference for a preliminary ruling - Direct taxation - Article 49 TFEU - Freedom of...
S Chen
Jan 284 min read
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Research on the Hybrid Mismatch Arrangementsin China /Huang Min
Research on the Hybrid Mismatch Arrangementsin China /Huang Min 1.C urrent Situation of Hybrid MismatchArrangements In 2009, the tax...
S Chen
Jan 283 min read
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Analysis for Case C-414/21 /Huang Min
Analysis for Case C-414/21 /Huang Min(黄敏) In the case of VP Capital, the Court of Justice of the European Union (CJEU) addressed the...
S Chen
Jan 284 min read
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JUDGMENT OF 6. 10. 2022 – JOINED CASES C-433/21 AND C-434/21 CONTSHIP ITALIA SPA V. AGENZIA DELLE ENTRATE /MAKOGE Tatiana Eposi
MAKOGE Tatiana Eposi JUDGMENT OF 6. 10. 2022 – JOINED CASES C-433/21 AND C-434/21 CONTSHIP ITALIA SPA V. AGENZIA DELLE ENTRATE ...
S Chen
Jan 285 min read
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The General Anti-Abuse Rule (GAAR) in Cameroon: An Overview of its Implementation and Effectiveness/MAKOGE Tatiana Eposi
The General Anti-Abuse Rule (GAAR) in Cameroon: An Overview of its Implementation and Effectiveness MAKOGE Tatiana Eposi XIAMEN...
S Chen
Jan 283 min read
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The Analysis Framework of the Court of Justice of the European Union in the Direct Taxation: Case- 707/20 /NJIKAM KPOUMIE ABDELAZIZ
The Analysis Framework of the Court of Justice of the European Union in the Direct Taxation: Case- 707/20 /NJIKAM KPOUMIE ABDELAZIZ...
S Chen
Jan 284 min read
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Tax Administration Measures in Cameroon to Address the Digital Economy /NJIKAM KPOUMIE ABDELAZIZ
Tax Administration Measures in Cameroon to Address the Digital Economy I. Introduction The digital economy, characterized by e-commerce,...
S Chen
Jan 283 min read
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European Tax Law on Direct Taxation: Introduction/Shu-Chien Chen
EU direct tax law comprises the body of regulations, directives, and case law that govern the taxation of individuals and businesses...
S Chen
Nov 19, 20241 min read
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