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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 (沈思琦)   The research on interest deduction limitation rules in...

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,...

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...

Research on the Hybrid Mismatch Arrangementsin China /Huang Min   1.C urrent Situation of Hybrid MismatchArrangements In 2009, the tax...

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...

MAKOGE Tatiana Eposi   JUDGMENT OF 6. 10. 2022 – JOINED CASES C-433/21 AND C-434/21 CONTSHIP ITALIA SPA V. AGENZIA DELLE ENTRATE  ...

The General Anti-Abuse Rule (GAAR) in Cameroon: An Overview of its Implementation and Effectiveness   MAKOGE Tatiana Eposi XIAMEN...

The Analysis Framework of the Court of Justice of the European Union in the Direct Taxation: Case- 707/20 /NJIKAM KPOUMIE ABDELAZIZ...

Tax Administration Measures in Cameroon to Address the Digital Economy I. Introduction The digital economy, characterized by e-commerce,...

EU direct tax law comprises the body of regulations, directives, and case law that govern the taxation of individuals and businesses...