Sergio Messina

International Bureau of Fiscal Documentation (IBFD)

Rietlandpark 301

Amsterdam, 1019 DW

Netherlands

  • International Bureau of Fiscal Documentation (IBFD)

SCHOLARLY PAPERS

4

DOWNLOADS

572

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

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1.

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

2.

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

3.

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)
Downloads 5

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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

4.

VAT E-Commerce Package : Customs Bugs in the System? Analysis of the Issues Undermining the New Import Vat Platform Collecting Model

In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 1 ; 28 p.
Posted: 28 Nov 2022
Sergio Messina
International Bureau of Fiscal Documentation (IBFD)

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VAT, import, digital economy, e-commerce, customs law, good faith, ECJ case law

Other Papers (1)

Total Downloads: 173
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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