Ivan Lazarov

International Bureau of Fiscal Documentation (IBFD)

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Amsterdam, 1019 DW

Netherlands

  • International Bureau of Fiscal Documentation (IBFD)

SCHOLARLY PAPERS

17

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Scholarly Papers (17)

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1.

The Treatment of Tax Incentives under Pillar Two

Downloads 1,136 (37,457)
Citation 2

The Treatment of Tax Incentives under Pillar Two

Transnational Corporations Journal, Vol. 2, No. 2, 2022
Number of pages: 24 Posted: 21 Jun 2022 Last Revised: 29 Aug 2022
Belisa Ferreira Liotti, Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov and Jeffrey Owens
WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, International Bureau of Fiscal Documentation (IBFD) and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 811 (59,084)
Citation 2

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BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two

The Treatment of Tax Incentives under Pillar Two

Transnational Corporations Journal, Vol. 2, No. 2, 2022
Number of pages: 24 Posted: 30 Aug 2022
Belisa Ferreira Liotti, Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov and Jeffrey Owens
WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, International Bureau of Fiscal Documentation (IBFD) and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 325 (180,129)

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BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two

2.

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

3.

Between State Aid and the Fundamental Freedoms: The Arm’s Length Principle and EU Law

56 Common Market Law Review, Issue 4, pp. 905–948, 2019
Number of pages: 44 Posted: 08 Apr 2020
Svitlana Buriak and Ivan Lazarov
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and International Bureau of Fiscal Documentation (IBFD)
Downloads 272 (217,841)

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Fiscal State Aid, EU Law, Fundamental Freedoms, EU Tax Law, Advanced-Pricing Agreement

4.

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

5.

Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law

47 Intertax, Issue 10, 2019
Number of pages: 17 Posted: 01 May 2020
Ivan Lazarov and Sriram Govind
International Bureau of Fiscal Documentation (IBFD) and Institute for Austrian and International Tax Law, WU
Downloads 187 (310,853)
Citation 1

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EU Tax Law, Validity of Secondary Law, ATAD, Validity of ATAD, Subsidiarity, Proportionality, Legal Basis

6.

Case Note: Viva Telecom Bulgaria (C-257/20, preliminary reference)

CJEU - Recent Developments in Direct Taxation 2020, Linde (forthcoming)
Number of pages: 34 Posted: 04 Mar 2021
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)
Downloads 170 (338,434)

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EU tax law, Parent-Subsidiary Directive, Interest-Royalty Directive, Discrimination, Secondary transfer pricing adjustment

7.

(Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1

Ivan Lazarov, '(Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1' (2018) 46 Intertax, Issue 11, pp. 873–884
Number of pages: 25 Posted: 24 Feb 2020
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)
Downloads 165 (349,057)

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EU tax law, beneficial owner, anti-abuse

8.

Case Law Trend: Withholding Taxation Under the Fundamental Freedoms

Intertax, Volume 51, Issue 6/7 (2023) pp. 524 – 532
Number of pages: 9 Posted: 14 Mar 2024
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)
Downloads 154 (367,880)

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EU tax law, withholding tax, fundamental freedoms

9.

The Substantive Scope of the Anti-Tax- Avoidance Directive: The Remaining Leeway for National Tax Sovereignty

58, Common Market Law Review, Issue 6, 1789–1818, 2021
Number of pages: 30 Posted: 24 Apr 2023
Ivan Lazarov and Martha Caziero
International Bureau of Fiscal Documentation (IBFD) and WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 118 (452,928)

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EU tax law, ATAD, tax avoidance, scope of directives, international tax law

10.

Withholding Tax on Dividend Payments to Gibraltar

Recent and Pending Cases at the CJEU on Direct Taxation 2019, Linde, Forthcoming
Number of pages: 15 Posted: 27 Mar 2020
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)
Downloads 89 (550,504)

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EU Tax Law, Parent-Subsidiary Directive, Gibraltar

11.

Is Fiat's Tank Half-Full or Half Empty? The General Court's Decision in Luxembourg V. Commission (T-755/15)

I. Lazarov & S. Buriak, Is Fiat’s Tank Half-Full or Half Empty? The General Court’s Decision in Luxembourg v. Commission (T-755/15), 27 Intl. Transfer Pricing J. 1 (2020), Journal Articles & Papers IBFD.
Number of pages: 7 Posted: 22 Feb 2021
Ivan Lazarov and Svitlana Buriak
International Bureau of Fiscal Documentation (IBFD) and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 87 (558,214)

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Fiscal State Aid, ALP, Fiat, Transfer Pricing, EU Tax Law

12.

Deposit insurance in the EU: Repetitive failures and lessons from across the Atlantic

54 Common Market Law Review, Issue 6, pp. 1749–1779 (2017)
Number of pages: 32 Posted: 13 Dec 2019
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)
Downloads 52 (728,260)

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EU law, deposit insurance, financial regulations

13.

Conceptual Legal Challenges in Tax Automation via Blockchain Technology

In: World Tax Journal. - Amsterdam. - Vol. 15 (2023), no. 3 ; p. 464-508
Posted: 12 Oct 2023
Christina Dimitropoulou, Ivan Lazarov and Yasmin Lawson
WU Vienna University of Economics and Business, International Bureau of Fiscal Documentation (IBFD) and affiliation not provided to SSRN

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blockchain, automation, tax technology, constitutional law, legality principle

14.

Anti-Tax-Avoidance in Corporate Taxation under EU Law: the Internal Market Narrative

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Anti-Tax-Avoidance in Corporate Taxation under EU Law: the Internal Market Narrative

IBFD Doctoral Series, Vol. 62.
Posted: 29 Sep 2023
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)

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EU tax law, ATAD, tax avoidance, prohibition of abusive practices

Anti-Tax Avoidance in Corporate Taxation Under EU Law: The Internal Market Narrative

IBFD Doctoral Series; Vol. 62. IBFD, 2022.
Posted: 28 Feb 2024
Ivan Lazarov
International Bureau of Fiscal Documentation (IBFD)

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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)

15.

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

16.

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

17.

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

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