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International Bureau of Fiscal Documentation (IBFD)
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BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two
BEFIT directive, European Union, European Commission, CJEU
Fiscal State Aid, EU Law, Fundamental Freedoms, EU Tax Law, Advanced-Pricing Agreement
International Tax Law, Automatic Exchange of Information, Taxpayers' Rights, Tax Coordination
Tax law, European tax law, Directive, Transfer Pricing
EU Tax Law, Validity of Secondary Law, ATAD, Validity of ATAD, Subsidiarity, Proportionality, Legal Basis
Taxation, Tax law, International taxation, European taxation
EU tax law, beneficial owner, anti-abuse
EU tax law, withholding tax, fundamental freedoms
EU tax law, Parent-Subsidiary Directive, Interest-Royalty Directive, Discrimination, Secondary transfer pricing adjustment
EU tax law, ATAD, tax avoidance, scope of directives, international tax law
, income taxation, Personal Income Taxation, Corporate income Taxation
Fiscal State Aid, ALP, Fiat, Transfer Pricing, EU Tax Law
EU Tax Law, Parent-Subsidiary Directive, Gibraltar
EU law, deposit insurance, financial regulations
EU Tax Law, Anti-Avoidance, Source Taxation
letter-box company, aggressive tax planning, tax avoidance, tax evasion, tax fraud, corporate income tax, substance over form, de minimis, safe harbour
blockchain, automation, tax technology, constitutional law, legality principle
recovery of tax, constitutional law, tax authorities, taxpayer rights, ECJ case law
substance over form, letter-box company, residence, constitutional law, ECJ case law
P. Pistone, J.F. Pinto Nogueira, F. Annacondia, C. West, A. Turina, P. Schoueri, I. Lazarov, S. Messina, S. van der Vlugt, Fundamentals of Indirect Taxation, IBFD 2026, https://doi.org/10.59403/348gxzv. Reproduced with kind permission of IBFD.
Indirect tax, VAT, Customs, Excise duties, Environmental taxes, Digital Services Taxes, Registration Taxes, Inheritance Tax, Gift Tax, Estate Tax
Capital taxation, Capital gains tax, Capital transfer tax, Tax Treaties, Avoidance, Tax planning, Tax Policy
automatic exchange of information, taxpayers' rights, UN Framework Convention on International Tax Cooperation, classical system
EU tax law, ATAD, tax avoidance, prohibition of abusive practices
tax avoidance, corporate income tax, EU law , ATAD, internal market, investment, harmonization of tax, fundamental freedoms, justification, retroactivity, economic substance, double non-taxation, blacklist, third countries (EU)
