Publicacions en col·laboració amb investigadors/es de Pantheon-Sorbonne University (2)

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: WTJ, Vol. 14, Núm. 3, pp. 489-515