Derecho Público
Departament
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University of Lausanne
Lausana, SuizaPublicacions en col·laboració amb investigadors/es de University of Lausanne (4)
2023
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The Global Anti-Base Erosion (GloBE) Rules and Tax Certainty: A Proposed Architecture to Prevent and Resolve GloBE Disputes
International Tax Studies, Vol. 2023, Núm. 2
2022
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The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules
World Tax Journal, Vol. 14, Núm. 3, pp. 489-515
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The OECD/G20 global minimum tax and dispute resolution: a workable solution based on Article 25(3) of the OECD Model, the principle of reciprocity and the GloBE model rules
World Tax Journal: WTJ, Vol. 14, Núm. 3, pp. 489-515
2021
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The Prohibition of Abuse of Rights After the ECJ Danish Cases*
Intertax, Vol. 49, Núm. 6-7, pp. 482-516