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Type: BOOK - Published: 2023-03-09 - Publisher: Kluwer Law International B.V.

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International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz
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The traditional international tax regime faces challenges in the digital economy and is criticised for not fairly allocating taxing rights over the profits of m
Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System
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Although much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the V
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The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncov
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To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘