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A Brief Introduction to the Chinese GAAR Regime /Li, Xiaoyi
A Brief Introduction to the Chinese GAAR Regime GAAR is an important measure to protect countries from tax abuses. China’s GAAR...
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S Chen
Mar 28, 20252 min read
The Case Note of Case C-258/22 Bubble (Li, Xiaoyi)
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...
S Chen
Mar 28, 20254 min read
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 28, 20254 min read
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 28, 20253 min read
Research Survey on Interest Limitation in China/Shen Siqi
Research Survey on Interest Limitation in China Student name: Shen Siqi The research on interest deduction limitation rules in China is...
S Chen
Jan 28, 20252 min read
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 1. Introduction The case name of C-407-22 is Ministre de l’Economie, des...
S Chen
Jan 28, 20254 min read
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 28, 20253 min read
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 28, 20254 min read
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 28, 20253 min read
Analysis for Case C-414/21 /Huang Min
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...
S Chen
Jan 28, 20254 min read
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 28, 20255 min read
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 28, 20253 min read
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 28, 20254 min read
Tax Administration Measures in Cameroon to Address the Digital Economy/NJIKAM KPOUMIE ABDELAZIZ
Tax Administration Measures in Cameroon to Address the Digital Economy NJIKAM KPOUMIE ABDELAZIZ I. Introduction The digital economy,...
S Chen
Jan 28, 20253 min read
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 20, 20241 min read
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