Publications in collaboration with researchers from University of Lausanne (4)

2023

  1. 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

  1. 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

  2. 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

  1. The Prohibition of Abuse of Rights After the ECJ Danish Cases*

    Intertax, Vol. 49, Núm. 6-7, pp. 482-516