Author Page for Alexander Rust

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, Fiscal Institute Tilburg, 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 174 (263,104)

Citation 2

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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, Fiscal Institute Tilburg, 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 171 (267,119)

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3.

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, Fiscal Institute Tilburg, 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 158 (285,493)

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4.

Opinion Statement ECJ-TF 3/2020 on the General Court Judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State Aid Granted by Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland

European Taxation, 2021 (Volume 61), No. 2/3

Number of pages: 14 Posted: 20 Sep 2021

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, 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, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 156 (288,563)

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5.

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, Fiscal Institute Tilburg, 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 155 (290,081)

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6.

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, Fiscal Institute Tilburg, 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 155 (290,081)

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7.

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, Fiscal Institute Tilburg, 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 149 (299,626)

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8.

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, Fiscal Institute Tilburg, 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 148 (301,281)

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9.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]

Number of pages: 7 Posted: 11 Sep 2021 Last Revised: 15 Sep 2021

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 147 (302,950)

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10.

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, Fiscal Institute Tilburg, 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 145 (306,318)

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11.

Opinion Statement ECJ-TF 3/2021 on the CJEU Decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the Taxpayers’ Option to Avoid Discriminatory Taxation of Capital Gains

CFE tax advisers europe 2021

Number of pages: 9 Posted: 27 Jan 2022

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, 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, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 144 (308,066)

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12.

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the Conditions for Information Requests and Taxpayer Remedies

CFE Tax Advisers Europe

Number of pages: 8 Posted: 22 Mar 2022

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, 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, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 142 (311,496)

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13.

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, Fiscal Institute Tilburg, 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 141 (313,174)

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14.

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, Fiscal Institute Tilburg, 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 (313,174)

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15.

Opinion Statement ECJ-TF 2/2021 on the CJEU Decision of 25 February 2021 in Case C-403/19, Société Générale, on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

CFE Tax Advisers Europe, 2021

Number of pages: 14 Posted: 01 Dec 2021

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 138 (318,488)

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16.

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, Fiscal Institute Tilburg, 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 138 (318,488)

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17.

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, Fiscal Institute Tilburg, 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 138 (318,488)

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18.

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, Fiscal Institute Tilburg, 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 137 (320,308)

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Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in Case C-538/20, W AG, on the Deductibility of Foreign Final Losses

CFE Tax Advisors Europe 2022, Queen Mary Law Research Paper No. 400/2023

Number of pages: 10 Posted: 21 Dec 2022 Last Revised: 08 Feb 2023

João Félix Pinto Nogueira, Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, Christiana HJI Panayi, 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, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 31 (693,873)

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Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

Downloads 19 (783,473)

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Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022, Queen Mary Law Research Paper No. 406/2023

Number of pages: 12 Posted: 08 Nov 2022 Last Revised: 03 Mar 2023

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 18 (818,996)

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Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022

Number of pages: 11 Posted: 08 Nov 2022

Francisco Alfredo Garcia Prats, Werner C. Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Félix Pinto Nogueira, Christiana HJI Panayi, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers

Universitat de València, Universite du Luxembourg, Independent, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent

Downloads 1 (982,656)

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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, Fiscal Institute Tilburg, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

Alexander Rust

Independent

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