In this article, we discuss the way offshore financial centres are used by the multi-subsidiary,
multi-jurisdictional group structure known as the 'multinational enterprise'to arbitrage …

В статье описывается сложившаяся к настоящему времени в России система
охранительных мер, которые применяются для защиты положений как российского …

In the global economy, the intermediate companies owned by multinational corporations
(MNCs) have become important players in policy issue, influencing the international profit …

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends
to demonstrate that the profit shifting phenomenon (ie, the ability of companies to book their …

This article evaluates the reasons as to why tax treaty abuse and specifically treaty shopping
have been less mooted in the international tax landscape, before the experience of the …

¿TIENE FUTURO EL TEST DE LOS «MOTIVOS ECONÓMICOS VÁLIDOS» EN LAS NORMAS
ANTI-ABUSO? (SOBRE LA PLANIFICACIÓN FISCAL Y LAS N Page 1 rCyT. CEF, núms …

The law of international taxation has always been full of shifts, mutations and surprises. Yet,
the years since we have published the fourth edition of this Commentary in 2015 brought …

In May 2011, the Max Planck Institute for Tax Law and Public Finance, the Université
Catholique de Louvain and the Tax Institute of the University of Liège convened a …

The ECJ doctrine links the justification of tax avoidance to the balanced allocation of tax
powers and the arm's length standard. This link poses a number of new issues, among …

Series on International Taxation Page 1 70 Jurisdiction to Tax Corporate Income Pursuant to
the Presumptive Benefit Principle Eva Escribano Eva Escribano Series on International …