In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

Winner of the 2017 European Academic Tax Thesis Award, jointly awarded by the European Association of Tax Law Professors (EATLP) and the European Commission.0 0

This dissertation investigates the importance of the nexus approach to international taxation. The nexus approach was first adopted in Action 5 of the G20/OECD

'Avi-Yonah's Advanced Introduction to International Taxation Law is a compact and accessible guide to the field. In effect, he has given us two books in one. Th

Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to w