Pasquale Pistone

International Bureau of Fiscal Documentation (IBFD)

Academic Chairman

Rietlandpark 301

Amsterdam, 1019 DW

Netherlands

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

  • International Bureau of Fiscal Documentation (IBFD)

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

49

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4

Scholarly Papers (49)

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1.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Downloads 1,063 ( 7,681)
Citation 6

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 15
Number of pages: 64 Posted: 09 Apr 2015 Last Revised: 18 Oct 2015
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and International Bureau of Fiscal Documentation (IBFD)
Downloads 1,063 (40,556)
Citation 6

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Tax, Digital Economy, International Taxation, BEPS, International Tax Regime, Tax Reform, Permanent Establishment, Nexus, Benefit Theory

2.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira and Craig West
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads 1,293 (31,250)

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Taxation, Tax law, International taxation

3.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Lazarski University, International Bureau of Fiscal Documentation (IBFD), Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 760 (65,404)

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

4.

The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment

Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022
João Félix Pinto Nogueira, Pasquale Pistone, Betty Andrade and Alessandro Turina
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads 615 (85,579)
Citation 1

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Taxation, Tax law, European taxation

5.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 570 (94,266)

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

6.

The Relationship between Tax Treaties and the Multilateral Instrument: Compatibility Clauses in the Multilateral Instrument

Lang/Pistone/Rust/Schuch/Staringer (eds.), The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Wolters Kluwer, 2018, 111-137
Number of pages: 28 Posted: 11 Jun 2018 Last Revised: 28 Sep 2018
Sriram Govind and Pasquale Pistone
Institute for Austrian and International Tax Law, WU and International Bureau of Fiscal Documentation (IBFD)
Downloads 566 (95,088)
Citation 2

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Tax treaties, OECD, MLI, OECD MLI

7.

Proposal for a Council Directive on BEFIT: an Initial Assessment

Number of pages: 124 Posted: 09 Nov 2023
João Félix Pinto Nogueira, Pasquale Pistone, Ivan Lazarov, Alessandro Turina and Sergio Messina
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 466 (120,595)

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BEFIT directive, European Union, European Commission, CJEU

8.

The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

Bulletin for International Taxation, 1-2020, IBFD
Number of pages: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022
João Félix Pinto Nogueira, Betty Andrade, Pasquale Pistone and Alessandro Turina
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 338 (173,420)

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Taxation, Tax law, European taxation

9.

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
Number of pages: 20 Posted: 20 Apr 2021 Last Revised: 04 Jun 2021
João Félix Pinto Nogueira, Pasquale Pistone and Alessandro Turina
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 245 (241,519)

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Taxation, Tax law, European taxation

10.

Abuse through the use of shell companies and arrangements for tax purposes in the EU Feedback to the EU consultation by the IBFD task force on EU law

4 Intl. Tax Stud. 7 (2021), Journal Articles & Opinion Pieces IBFD
Number of pages: 62 Posted: 16 Feb 2022 Last Revised: 23 Feb 2022
Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 222 (265,552)

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Taxation, Tax law, International taxation, European taxation

11.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 183 (316,883)
Citation 2

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Taxation, Tax law, European taxation

12.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 181 (320,126)

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Taxation, Tax law, European taxation

13.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 163 (350,904)

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Taxation, Tax law, European taxation

14.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 163 (350,904)

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Taxation, Tax law, European taxation

15.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 158 (360,132)

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Taxation, Tax law, European taxation

16.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 152 (371,871)

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Taxation, Tax law, European taxation

17.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 151 (373,895)

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Taxation, Tax law, European taxation

18.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 150 (375,934)

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Taxation, Tax law, European taxation

19.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 146 (384,233)

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Taxation, Tax law, European taxation

20.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 146 (384,233)

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Taxation, Tax law, European taxation

21.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 146 (384,233)

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Taxation, Tax law, European taxation

22.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 143 (390,629)
Citation 1

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Taxation, Tax law, European taxation

23.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 143 (390,629)

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Taxation, Tax law, European taxation

24.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Jürgen Lüdicke, Pasquale Pistone, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 141 (395,100)

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Taxation, Tax law, European taxation

25.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust, Rupert Shiers and Stella Raventos-Calvo
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Independent, Independent, Independent, Independent and Asociación Española de Asesores Fiscales (AEDAF)
Downloads 141 (395,100)

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Taxation, Tax law, European taxation

26.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle and Kelly Stricklin-Coutinho
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 140 (397,309)

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Taxation, Tax law, European taxation

27.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Pasquale Pistone, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD), Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 139 (399,454)

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Taxation, Tax law, European taxation

28.

La giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea nel 2019 (The Tax Jurisprudence of the CJEU in 2019)

Pasquale Pistone / Maria Pia Nastri (eds) - Annali IFE 2019 – Una lettura ragionata delle sentenze in materia tributaria della Corte di Giutizia dell’Unione Europea, Università degli Studi Suor Orsola Benincasa, 2021, ISBN: 979-12-80426-09-3
Number of pages: 3 Posted: 07 Aug 2022
João Félix Pinto Nogueira and Pasquale Pistone
International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads 115 (461,874)

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Taxation,Tax law, European taxation

29.

The instruments used to counter illicit financial flows at the international level, and their application to matters of taxation

Number of pages: 24 Posted: 18 Mar 2024 Last Revised: 26 Apr 2024
Pasquale Pistone, Sergio Messina and Sam van der Vlugt
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 101 (510,659)

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Illicit Financial Flows, Transparency, International Tax law, Tax evasion

30.

Taxation of Income from Cross-Border Services: A Global Normative and Enforcement Approach to Legal Issues and Policy Options

Number of pages: 38
Pasquale Pistone, Sergio Messina, Alessandro Turina and Craig West
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
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Cross-border services, International Tax, United Nations Model Convention, OECD Model Convention, Business income, Income Tax, Tax Policy, Transfer Pricing, Withholding Tax

31.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 1 ; p. 57-68; DOI: https://doi.org/10.59403/tkhtm7
Posted: 30 May 2024
Thomas Dubut, Festus Akunobera, Addy Mazz, Natalia Quinones, Luís Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Independent, Independent, Independent, Independent, Independent, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo

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TIEA, exchange of information, tax treaty, transparency, developing countries

32.

Addressing the Tax Challenges of the Digitalization of the Economy: A Possible Answer in the Proper Application of the Transfer Pricing Rules?

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 19 p.; DOI: https://doi.org/10.59403/1gh0kxn
Posted: 25 Apr 2024
Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation

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digital economy

33.

Some Comments on the Attribution of Profits to the Digital Permanent Establishment

Bulletin for International Taxation. - Amsterdam. - Vol. 72 (2018), no. 4a (Special issue) ; 3 p.; DOI: https://doi.org/10.59403/1w0pzqm
Posted: 25 Apr 2024
Yariv Brauner and Pasquale Pistone
University of Florida Levin College of Law and International Bureau of Fiscal Documentation (IBFD)

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digital economy, PE, digital PE

34.

Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Bulletin for International Taxation. - Amsterdam. - Vol. 71 (2017), no. 12 ; p. 681-687; DOI: https://doi.org/10.59403/18y0t4v
Posted: 15 Apr 2024
Yariv Brauner and Pasquale Pistone
University of Florida Levin College of Law and International Bureau of Fiscal Documentation (IBFD)

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withholding tax, PE, digital economy, fixed place of business

35.

The European Union and the United States: The Good Old Tax "Frenemies" in the Shadows of Reforms

Bulletin for International Taxation. - Amsterdam. - Vol. 71 (2017), no. 6a (special issue) ; p. 61-70; DOI: https://doi.org/10.59403/1b0tcbh
Posted: 11 Apr 2024
Pasquale Pistone and Yariv Brauner
International Bureau of Fiscal Documentation (IBFD) and University of Florida Levin College of Law

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tax reform, LoB, BEPS, State aid

36.

Exchange of Information and Rubik Agreements: The Perspective of an EU Academic

Bulletin for International Taxation. - Amsterdam. - Vol. 67 (2013), no. 4/5 ; p. 216-225; DOI: https://doi.org/10.59403/2vd9eqt
Posted: 20 Mar 2024
Pasquale Pistone
International Bureau of Fiscal Documentation (IBFD)

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automatic exchange of information, IGA, transparency, tax policy, EU law

37.

The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes within the EU: A Need for a Common Minimum Standard

In: World tax journal. - Amsterdam. - Vol. 15 (2023), no. 1 ; 15 p.
Posted: 14 Mar 2023
Ivan Lazarov and Pasquale Pistone
International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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recovery of tax, constitutional law, tax authorities, taxpayer rights, ECJ case law

38.

Third-Party Liability for the Payment of Taxes and Their Fundamental Rights

In: World tax journal. - Amsterdam. - Vol. 15 (2023), no. 1 ; 21 p.
Posted: 14 Mar 2023
Philip Baker, Katerina Perrou and Pasquale Pistone
Field Court Tax Chambers, Law School, National and Kapodistrian University of Athens and International Bureau of Fiscal Documentation (IBFD)

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recovery of tax, constitutional tax, tax compliance, tax authorities, taxpayer rights, proportionality, collection of tax

39.

Coordinating the Action of Regional and Global Players During the Shift from Bilateralism to Multilateralism in International Tax Law

In: World tax journal. - Amsterdam. - Vol. 6 (2014), no. 1 ; p. 3-9
Posted: 06 Dec 2022
Pasquale Pistone
International Bureau of Fiscal Documentation (IBFD)

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BEPS, tax treaty, multilateral tax treaty, international taxation

40.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy : An Assessment - Original Comments Submitted for the OECD Public Consultation of 13.02.2019

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 3 p.
Posted: 02 Dec 2022
Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and Independent

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digital economy, allocation of taxing rights

41.

Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 4 ; 20 p.
Posted: 30 Nov 2022
Pasquale Pistone, João Félix Pinto Nogueira and Alessandro Turina
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

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DST, digital economy, tax policy, ability to pay, EU tax law, nexus, withholding tax, digital PE

42.

Abuse Through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union : Feedback on the EU Consultation by the IBFD Task Force on EU Law

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 7 ; 37 p.
Posted: 30 Nov 2022
Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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letter-box company, aggressive tax planning, tax avoidance, tax evasion, tax fraud, corporate income tax, substance over form, de minimis, safe harbour

43.

In memoriam issue : preface : Frans Vanistendael's Legacy for the Future of European and International Tax Law

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 3 ; p. 367-375
Posted: 28 Nov 2022
Pasquale Pistone
International Bureau of Fiscal Documentation (IBFD)

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history of taxation, EU tax law

44.

Developments in the Interpretation of the CJEU on the Taxation of Turnover (Gli sviluppi dell’interpretazione della Corte di Giustizia dell’Unione Europea in materia di tassazione del fatturato)

Annali IFE 2020, Università degli Studi Suor Orsola Benincasa, Naples 2022
Posted: 27 Jun 2022
João Félix Pinto Nogueira and Pasquale Pistone
International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

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Taxation, Tax Law, European Taxation

45.

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

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Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

World Tax Journal, 2022 (Volume 14), No. 02
Posted: 21 Jun 2022
João Félix Pinto Nogueira, Pasquale Pistone, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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Taxation, Tax law, International taxation, European taxation

Abuse, Shell Entities and Right of Establishment : A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 187-236
Posted: 28 Nov 2022
Pasquale Pistone, João Félix Pinto Nogueira, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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substance over form, letter-box company, residence, constitutional law, ECJ case law

46.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
João Félix Pinto Nogueira, Pasquale Pistone, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Stella Ravenóts-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust, Rupert Shiers and Piergiorgio Valente
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

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Taxation, Tax law, European Union law

47.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment

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The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment

International Tax Studies, 2-2019
Posted: 14 Aug 2020
João Félix Pinto Nogueira, Betty Andrade and Pasquale Pistone
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

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Taxation, Tax law, European taxation

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy : An Assessment

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 2 ; 44 p.
Posted: 02 Dec 2022
Pasquale Pistone, João Félix Pinto Nogueira and Betty Andrade
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and Independent

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digital economy, allocation of taxing rights, significant economic presence

48.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo

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49.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1
Posted: 03 Jan 2018
Thomas Dubut, Festus Akunobera, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo

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Other Papers (2)

Total Downloads: 323
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1.

The Proposal for a Council Directive on Transfer Pricing: an Assessment

Number of pages: 33 Posted: 13 Feb 2024
Pasquale Pistone, João Félix Pinto Nogueira, Sergio Messina, Alessandro Turina and Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 173 (361,468)

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Tax law, European tax law, Directive, Transfer Pricing

2.

Automatic Exchange of Information and the Protection of Taxpayers’ Rights. Towards a New Multilateral Multi-Tiered Architecture

Number of pages: 36 Posted: 12 Apr 2024
Pasquale Pistone, Ivan Lazarov and Alessandro Turina
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 150 (406,990)

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International Tax Law, Automatic Exchange of Information, Taxpayers' Rights, Tax Coordination