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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     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 NJIKAM KPOUMIE ABDELAZIZ I. Introduction The digital economy,...

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