CAJACOB, Meret, SWITZERLAND, Tax avoidance

FURUSETH, Eivind, NORWAY, Tax incentives and the “green shift”

HOFFMANN, Sabine, GERMANY, Die Reformierung der Hinzurechnungsbesteuerung im internationalen Vergleich

MONAGEN, Mpumi, SOUTH AFRICA, Effective ways to tax beneficial ownership: lessons from behavioural economics/insights / The potential for technology to enhance information collection and exchange, integrating that with insights from behavioural economics.

PACH, Dominika, POLAND, The problem of double or non-taxation in cross-border EU chain transaction

POCHOL TUR, Teresa, SPAIN, Pillar II of the OECD

SCHMITZ, Ricardo, BRAZIL, New Nexus Rules for the Allocation of Taxable Profits Between Multinational Corporate Group’s Entities in a Global and Digital Economy: the EU Context

SUSHKOVA, Olena, UKRAINE, Fiscal Policy Eco-Consciousness Index

ZINING, Tao, CHINA,

ANDERWALD, Anna-Maria, AUSTRIA, Konsumorientierte Besteuerungssysteme

BIN, Yang, CHINA, The new development of the VAT rules and international taxation in the EU

BUCHANAN, Neil, USA, "The Myth of Ownership," a book examining fiscal and environmental policies through the lens of intergenerational justice, and a critique of the use of economics in legal analysis

CABRERA, Carlos, SPAIN, International Transport in International Taxation

CAJACOB, Meret, SWITZERLAND, Tax avoidance

DOGMUS, Simay, TURKEY, Disguised Profit Distribution through Transfer Pricing within Intra-group Services

DULEVSKI, Stoycho, BULGARIA, Digital Permanent Establishment in the CITA and VATA

ERDŐS, Gabrielle, HUNGARY, Analysis of the European Union's responses to the tax challenges of the digital economy

FRAS, Katarzyna (Kat) Anna, NETHERLANDS, The use of Artificial Intelligence in the area of VAT

FUR BOJE, Søren, DENMARK, Danish Royalty Tax

GALLO, Enrico, ITALY/SPAIN, The role of the new technologies in the resolution of transfer pricing double taxation disputes

HOFFMANN, Sabine, GERMANY, Die Reformierung der Hinzurechnungsbesteuerung im internationalen Vergleich

KÁCSER, Olivér, HUNGARY, Analysis of the European Union's responses to the tax challenges of the digital economy

KAŹMIERCZAK, Mateusz, POLAND, Taxation of the Digital Economy

KHETAN, Ashish, INDIA, Digital Taxation and the fiscal impact of the latest OECD proposals on developing countries

LÓPEZ, Hugo, SPAIN, Cross-border tax issues linked to individuals in light of mobility permitted by digitalization

LI Xin, CHINA, Regional coordination of VAT

NGIDI, Mzwandile, SOUTH AFRICA, Tax Transperency: The role of International Exchange of Information in Curtailing Income Tax Avoidance - a perspective from selected developing countries

NISSINEN, Mika, FINLAND, CIV and national tax policy / de lege ferenda perspectives

PACH, Dominika, POLAND, The problem of double or non-taxation in cross-border EU chain transaction

PISAČIĆ, Viktorija, CROATIA, Tax-Based EU own Resources as a Tool for Post-Pandemic Recovery: Legal Challenges, Opportunities and Obstacles

SADIQ, Kerrie, AUSTRALIA, International Tax in the Digital Age

SANTIAGO MARCOS, Daniel, SPAIN, Taxation of Telework

SCHERLEITNER, Moritz, FINLAND, Tax dispute resolution and mediation. EU law topics involving investment fund taxation and mutual recognition; the impact of certain aspects of the Charter in EU taxation; as well as state aid.

TAMBUNAN, Maria, INDONESIA, Rethinking of the Relevance of Tax Sovereignty

TRABALLI, Alberto, ITALY, The use of blockchain to improve Mutual Agreement Procedures

TRAVERSA, Edoardo, BELGIUM, EU Tax Integration: Direct and Indirect Taxation

SUSHKOVA, Olena, UKRAINE, Fiscal Policy Eco-Consciousness Index

ANDERWALD, Anna-Maria, AUSTRIA, Konsumorientierte Besteuerungssysteme

BACH, Ngoc-Thang, VIETNAM, Corruption norms and international corporate tax avoidance: A study of foreign-invested firms in Vietnam

BUCHANAN, Neil, USA, "The Myth of Ownership," a book examining fiscal and environmental policies through the lens of intergenerational justice, and a critique of the use of economics in legal analysis

CARBONE, Vincenzo, ITALY, The Digitization of the Customs Administration

CASTRO, Marina, SPAIN, DAC 6 and aggressive tax planning

CASTAGNARI, Filippo, ITALY, Arbitration Tax Proceedings for International Tax Treaty related Disputes

FUR BOJE, Søren, DENMARK, Danish Royalty Tax

GALLO, Enrico, ITALY/SPAIN, The role of the new technologies in the resolution of transfer pricing double taxation disputes

GARCIA PUENTE, Jaime, SPAIN, The Arm’s length principle in a digital global context

HÁJEK, Pavel, CZECH REPUBLIC, Research and Development Tax Incentive

HEIDEMAN, Freek, NETHERLANDS, Advance Tax Rulings: Balancing Tax Transparency and Taxpayers' Rights

HJORTH BAERENTZEN, Susi, DENMARK, Tax law and human rights

HODŽIĆ, Sabina, CROATIA, International taxation in the digital economy

HOFFMANN, Sabine, GERMANY, Die Reformierung der Hinzurechnungsbesteuerung im internationalen Vergleich

HUROCHKINA, Viktoriia, UKRAINE, Regulation and control of transfer pricing as an instrument of fiscal policy of countries in the system of strengthening international economic security

KAPPEL, Jiri, CZECH REPUBLIC, Czech anti-tax avoidance rules and their domestic, EU and international aspects

LAVEZ, Raphael, BRAZIL, Principle purpose test and the effective protection of taxpayers’ rights

LÓPEZ, Hugo, SPAIN, Cross-border tax issues linked to individuals in light of mobility permitted by digitalization

LI Xin, CHINA, Regional coordination of VAT

MARINONI, Silvia, ITALY, Beneficial Ownership

OLIVARES-OLIVARES, Bernardo David, SPAIN, Control of taxpayers’ personal data during the international exchange of information

PORCARO RAUSCH, Aluzio, BRAZIL, International Taxation

RAHAL CANADO, Vanessa, BRAZIL, Value Added Tax

RUIZ HIDALGO, Carmen, SPAIN, Challenges and Opportunities for Tax Administration - Digitalization of the Tax Administration

SANTIAGO MARCOS, Daniel, SPAIN, Taxation of Telework

SEVILLA BERNABEU, Benjamin, SPAIN, Abuse of law in international taxation

SOTO BERNABEU, Laura, SPAIN, Voluntary disclosure and compliance programmes as measures aimed at enhancing tax compliance

SUSHKOVA, Olena, UKRAINE, Fiscal Policy Eco-Consciousness Index

TOLEDO PIRES DE OLIVIERA, Phelippe, BRAZIL, Is it really worth it paying taxes in Brazil?

VAN DER VLUGT, Sam, NETHERLANDS, The (im)possibilities of minimum-harmonization of corporate income tax rates of EU Member States under global or supranational coordination

VEGELYTE, Elena, Lithuania, International taxation of multi-sided platforms

ANDERWALD, Anna-Maria, AUSTRIA, Konsumorientierte Besteuerungssysteme

CABRERA, Carlos, SPAIN, Methods used in double taxation treaties to distribute taxable profits among jurisdictions

CARBONE, Vincenzo, ITALY, The Digitization of the Customs Administration

CASTAGNARI, Filippo, ITALY, Arbitration Tax Proceedings for International Tax Treaty related Disputes

CASTRO, Marina, SPAIN, DAC 6 and aggressive tax planning

BURGER Silvan, GERMANY, Intangibles and International Profit Allocation

GALENDI Ricardo, BRAZIL, The Treatment of Losses in International Tax Law

GIAMBRONE Filippo Luigi, ITALY, Future perspectives concerning the future funding of the European Union -  New opportunities regarding a european tax policy coordination

HEIDEMAN, Freek, NETHERLANDS, Advance Tax Rulings: Balancing Tax Transparency and Taxpayers' Rights

HODŽIĆ Sabina, Croatia, International taxation in the digital economy

KORUK Alperen Asim, TURKEY, Direct taxation of cloud computing services

KOUKOULIOTI Vasiliki, GREECE, Jurisdiction to Tax Business Income in the Digital Era

LAVEZ, Raphael, BRAZIL, Principle purpose test and the effective protection of taxpayers’ rights

MANGIAFICO, Giulio, ITALY, Direct Corporate taxation harmonization within EU law framework

RIVIÈRE, Ines, BELGIUM, Critical Analyisis of the (Distribution of the) Burden of Proof in Tax Law, Taking into Account the increasing Digitalisation and Legal Protection of the Taxpayer

SZAKÁCS, Andrea, SLOVAKIA, Exchange of tax information

SCHMID Patrick, SWITZERLAND, Transfer of Functions under Harmonized Swiss Tax Laws – Constituent Elements and Tax Consequences of Cross-Border and Domestic Circumstances

TOLEDO PIRES DE OLIVIERA, Phelippe, BRAZIL, Is it really worth it paying taxes in Brazil?

CHEN, Junming, CHINA, Legal regulation of tax competition among local governments in China

FANTI ROVETTA Marco, ITALY, Aggressive tax planning: financial instruments and hybrid mismatch arrangements

GARBARINO, Carlo, ITALY, International taxation

GOMES MOREIRA, Clara, BRAZIL, Power conferring constitutional rule and taxation of cross-border transactions between related parties

GÜLŞEN Gedik, TURKEY, Effects of robot and artificial intelligence at tax law and taxation

GIAMBRONE Filippo Luigi, ITALY, Future perspectives concerning the future funding of the European Union -  New opportunities regarding a european tax policy coordination

GOLDMAN, Guy, ISRAEL, Jurisprudential perspectives on taxation

GÜMÜSKAYA Gamze, TURKEY, Advance Tax Rulings: An International Comparison

HAMADA, Akiko, JAPAN, State aid rules and the arm's length principle

JING Huan, CHINA, EU’s International Tax Rules under the Background of the Digital Economy

LI Xiaorong, CHINA, International Tax Law Issues of 'User participation' in the Context of Digital Economy

LUCHESSI Mariano, ARGENTINA, The new era in international taxation under BEPS actions

LUTS Joris, BELGIUM, What is an appropriate EU state aid law framework for determining the competences of the Member States to counter aggressive tax planning?

MACARRO OSUNA José Manuel, SPAIN, Taxation of the Digital(ized) Economy in the European Union: a Holistic Approach

MUCCIARIELLO Andrea, ITALY, The Use of Taxes for Regulatory Purposes and the Protection of the Cultural Heritage

OLIVARES-OLIVARES, Dr. Bernardo David, SPAIN, Issues concerning the tax-related personal data exchanges covered by Council Directive 2011/16/EU

SCHMID, Patrick, SWITZERLAND, Transfer of Functions under Harmonized Swiss Tax Laws – Constituent Elements and Tax Consequences of Cross-Border and Domestic Circumstances

TAMBUNAN, Maria, INDONESIA, The Developing Countries' Tax Challenge on Globalization: TP on Manufacture Industry in Indonesia

WÖHRER Viktoria, AUSTRIA, Regularization of Tax Non-Compliance

AUKEELA Elisa, FINLAND, Transfer Pricing

AZZOPARDI Kezia, MALTA, The Degree of Discretion of a Tax Authority in the Legal and Practical Implementation of the Principle Purpose Test in BEPS Action 6

BONK Frantisek, SLOVAKIA, Implementing ATAD measures in the Slovak Tax System

CANE Daniele, ITALY, I pay, therefore I am (European Citizen)

CARBONE Vincenzo, ITALY, Transfer pricing legislation in Brazil, compared to the European doctrine on TP reflected in the OECD guidelines

CAO Bristar Mingxing, CHINA, Objective of stays: Academic exchange and bilateral cooperation

CODORNIZ Leite Pereira, Roberto, BRAZIL, Tax Sovereignty in International Public Law: Limits and Sources of the International Legal Duty to Cooperate in order to Address International Tax Planning

DABNER Justin, AUSTRALIA, Has the European Union’s Emissions Trading Scheme (ETS) been rehabilitated such that it could again be a blueprint for adoption in Australia?

DOS SANTOS D'AVILA Lucimara, BRAZIL, Elaboration of a Brazilian model of fiscal incentives for technological innovation, considering the analysis of the current legal system, the experience of foreign law and the OECD and WTO guidelines

GEAMANU, Ana Maria, ROMANIA; (Erasmus stay)

HAMADA Akiko, JAPAN, Transfer pricing

HELLER Kilian Udo, GERMANY, Tax issues of Cross-Border Liability in Subcontracting Chains and Hiring out of Labour

HERNÁNDEZ GONZÁLEZ-BARREDA Pablo A., SPAIN, Beneficial ownership and abuse

JERKOVIC Emina, CROATIA, The concept of tax (non)literacy and tax behavior, tax advisory, tax planning in connection to personal income tax and the role of Tax Administration in creating the tax system

LAN Yuan-Chun (Martin), TAIWAN, CFC legislation

LEROY Julie Christine, BELGIUM, A framework for the recovery of illegal fiscal State aid in Belgium

LI Haolan, CHINA, Anti-Treaty Shopping Rules -- An Analysis from China Perspective

LI XIAORONG (Sharron), CHINA, The challenges brought by digital economy to traditional international tax rules, for example, in identifying gains by e-business platforms as business profits/ service income.

LOPO Antonio, BRAZIL, Revisit the role of WTO Law in Tax Law in the face of the recent tax reforms: TCJA, DST, Tax Incentives and BEPS initiatives.

MACHICA Michael, PHILIPPINES, Impact of Tax Treaties in Transfer Pricing in the Philippines

MATSUBARA Yuri, JAPAN, Tax Transparency and Tax Treaty Arbitration in the post BEPS Era.

MEYER-NANDI Sathi, GERMANY, Development policy behind the double taxation conventions of Germany concluded with Ghana, South Africa and Ivory Coast: how to bring the treaties in line with the development policy of the donor country.

NAKAGAWA Takehisa, JAPAN, Extraterritorial Application of EU Public Laws.

NAS Adil, TURKEY, Using Mediation and Arbitration in Tax Law (as part of alternative dispute resolution)

NAZAROV Vladimir, RUSSIA; "International Tax Law Handbook"

RUSS Julia, The Interplay of Digitalization and Taxation

SARGSYAN Vahe, ARMENIA, Optimization of direct and indirect taxes in post-crisis economies

SCHWARZ Magdalena, GERMANY, The term “income tax” under WTO law

SEGUNDO Hugo de Brito Machado, BRAZIL; Taxation of streaming and cloud computing activities: technical and legal issues

SENDKE Thomas, GERMANY, Taxpayer’s fundamental rights in the area of European tax enforcement

SOLILOVÁ Veronika, CZECH REP., Measurement of the corporate profit shifting

SUZUKI Michiko, JAPAN, CFC legislation

YANG Mengli, CHINA, Research on Tax Treaties between China and Foreign Countries under the Background of 'the Belt and the Road'"

TEIXIDOR MARTINEZ Neus, SPAIN, Coordination on the Land Cadastre management

TRENTINI Helena Christiane, ITALY, Legal Certainty, Tax Transparency and Automatic Exchange of Information for Tax Purpose

URUSHI Saki, JAPAN, CFC legislation

VACA BOHORQUEZ Angela Carolina, COLOMBIA, The Taxation of "Digital" Technical Services in Latin America

VITA Jonathan, BRAZIL, (Transfer pricing.) "Convergence between international and national tax law systems while tackling new problems with old (or new) approaches: from antiavoidance structures to qualification dynamics in the digital economy"

WANG Tianyi, CHINA ,Distinguish and Supervise Digital Economy Taxation Issues in BEPS

WAUTERS Kristof,BELGIUM, A new relationship between taxpayer and tax authorities? Towards (a higher degree) of Cooperative Compliance in Belgium

YANG Mengli,CHINA, Research on Tax Treaties between China and Foreign Countries under the Background of 'the Belt and the Road'"

YAO Jun, JAPAN, Evaluation of Intangible Assets in Business Appraisal and Transfer pricing taxation

YE, Xiaoqi, CHINA,Exceptional rules or mere illustration: The role of article 3(2) of OECD MC in its relationship with article 31 and 32 of the VCLT.

ANQI Jiang, CHINA, Distinguish and Solve Digital Economy Taxation Issue in BEPS

BERNARDI Sara, ITALY, Categories of Tax Law and New Frontiers of Digital Economy

BULANA Olexandra, UKRAINE, Tax reliefs within the context of EU State Aid legislation

CODORNIZ Roberto, BRAZIL, International tax cooperation under the perspective of tax sovereignty

DIDDEN Bastiaan Marcel Maria, NETHERLANDS, Qualification problems: between social security & suplementary pension

EGHOLM ELGAARD Karina, DENMARK, EU VAT grouping; a comparative analysis

GIL GARCIA Elizabeth, SPAIN, Single tax principle

GOMES MOREIRA Clara, BRAZIL, Specific Anti-Avoidance Rules in International Tax Law. Competence rule and the equality principle

GOMEZ REQUENA José Angel, SPAIN, Recharacterisation of controlled transactions which involve intangible assets

GOROSPE OVIEDO Juan, SPAIN, The Tax Situation of Permanent Establishments from a Digital Economy Perspective

HAMADA Akiko, JAPAN, TPMs in Transfer Pricing Taxation/ Treatment of CCA in future

HUANG Eva, AUSTRALIA, How does regulatory technology disrupt the record keeping for tax compliance purposes.

JIMENEZ-VALLADOLID DE LHOTELLERIE-FALLOIS Domingo Jesus, SPAIN, The use of the profit-split method to allocate business profits in integrated production chains

LI Qiaoyu, CHINA, The Exchange of Information in Tax Matters: From the Perspective of China

LI Wei, CHINA Intellectual Property Box Regimes in European and Asian countries: Policies and Impacts on Tax Burden

LUPINI Andrea, ITALY, Value creation and permanent establishment

MATSUBARA Yuri, JAPAN

MEYER-NANDI, Sathi, SWITZERLAND, Policy Coherence in International Taxation – The means towards achieving the Sustainable Development Goals

MING Chen, CHINA, EU experience: International Taxation Coordination in “Belt and Road” Strategy

NAKAGAWA Takehisa, JAPAN, extraterritorial application of domestic statutes

NUGROHO Adrianto Dwi, FINLAND, Legal certainty and the beneficial ownership concept in international tax law

PICHHADZE Amir; AUSTRALIA; Transfer Pricing

PIAKARSKAYA Anastasiya, BELARUS, Taxation of small business: evaluation of its efficiency & improvements

SILAHSÖR Mert, TURKEY, Taxation of Corporate Groups in comparative perspective and solutions for Turkish Tax System

SINNIG Julia Ruth, GERMANY, Tax challenges of the digital economy - taxation of personal data in the e-economy

SOLILOVÁ Veronika, CZECH Rep, Measurement of the corporate profit shifting

SZCEPANSKI Jan Karol, POLAND, Taxation of cross-border inheritances and gifts/ dualism in international tax law

TSEGAY Ataklti Weldeabzgi, ETHIOPIA, Drafting an Ethiopian Transfer Pricing Directive.

REQUENA GOMEZ Jose Angel, SPAIN, The recharacterisation of controlled transactions with intangible assets,

OLIVARES OLIVARES Bernardo, SPAIN, Data Protection, Tax Law

ALTAS Soner, USA, Turkish Commerce Law

GADZO Stjepan,CROATIA; International Tax Law

LÓPEZ PEDROSA, SPAIN; International Taxation and Tax Law

LE Amanda,CHINA, International Tax Law

MARTINEZ César, SPAIN, National wealth taxes and exchange of information for  tax purposes

HAMADA Akikon, JAPAN, Recent problems in Transfer Pricing Taxation

NGWENYA Lindelwa, SOUTH AFRICA, Tax and Good Governance project

SCHMITT Antonio; BRASIL; The Duty of Fiscal Transparency

MOLDOKMATOV Ulanbek, KYRGYZSTAN; "Improvement administration of indirect taxes after joined of Kyrgyzstan to the Customs Union, on the experience of Austria".

BONDEGAARD  Anne Sofie Højrup, DENMARK,Hybrid Entities in a Danish Tax Law Perspective

MAGALHAES Tarcisio Diniz , BRASIL; Democratic Postnational Tax Law

MEYER Alexander, FRANCE, Global Tax Policy Centre - Tax and Good Governance project

KINGMA Sieb NETHERLANDS Global Tax Policy after BEPS.

ŠINDELÁŘ Michal CZECH REP Current issue of audit market focusing on audit quality   the oligopoly on audit market. 

SHVED Yuliya BELARUS  VAT in International Relations.

SZCEPANSKI Jan Karol POLAND “Dualism” in international tax law.

MACHICA Michael PHILIPPINES  Selected Cases of Transfer Pricing Controversies:  An Input to a Risk-Based Transfer Pricing Documentations.

KREUTZER Stefan GERMANY rechtsvergleichenden Dissertation zum Personengesellschaftsrecht.

YEROSHENKO Xeniya KAZAKHSTAN Harmonization of Tax Systems in Eurasian Economic Union (Russia, Belorussia, Kazakhstan, Armenia and now Kyrgyzstan joining).

NAZAROV Vladimir RUSSIA  Tax Monitoring (Horizontal Monitoring) & Tax Procedures.

LUCAS DURÁN Manuel Jesús SPAIN Legal limits to international and national tax planning.

TYUTYURYUKOV Vladimir RUSSIA Tax systems in CIS region: convergence, divergence, or tax competition?

SEGUNDO Hugo BRAZIL Taxation and inequality.

RAMOS Raquel BRAZIL Tension between autonomy and effectiveness principles regarding to tax procedural law: Is ECJ building a model of “due process of law” to European Community?

OLSEN Monroe BRAZIL Tax and inequality in Brazil.

ROELEVELD Jennifer  SOUTH AFRICA  Anti avoidance and use of the GAAR and Economics of Special Tax Zones, and Dispute Resolution in International Taxation.

HODZIC Sabina CROATIA Corporate taxation and R&D tax incentives.

GUNÁROVÁ Slávka SLOVAKIA Abuse of law.

DE FLORA Mentia ITALY tax proceedings, focusing on in particular on the direct participation of the taxpayer; human rights in matters of taxation and VAT, considering, in particular, the problem of fraud.

MALECKA Magdalena POLAND The neutrality of taxation as a hallmark of tax on goods and services.

DULEVSKI Stoycho Lalkov BULGARIA Tax profits to a permanent establishments in Bulgaria.

Gaspar Lopes Dias LUXEMBOURG transfer pricing and financial transactions, cross-border mismatches under Art 9 of the OECD model, treatment of residual profits, concept of synergy.

SCEZPANSKI Jan Karol POLAND  Taxation of cross-border inheritances and gifts.

SCREPANTE Mirna Solange GERMANY  "Tackling multilateral non-taxation in IP tax structures. A new approach." 

CANE Daniele ITALY The Look-Through Approach in Domestic and International Tax Law.

GREGORIO Ricardo M. BRAZIL TP: how countries with juridical systems like Brazil (derived from the civil law system) are applying the flexible rules settled in the OECD Guidelines.

ZHOU Biyun (Molly) CHINA International Taxation.

PIRLOT Alice BELGIUM  the environmental dimension of international taxation.

DIMITROVA,Slavka SPAIN Tax Consumables for the investments protection in the EU (BITS & free trade agreements).

KAPOOR, Ananya INDIA TP: Marketing Intangibles.

NAZAROV, Vladimir  RUSSIA Tax Monitoring (Horizontal Monitoring) / Tax Procedures / special tax on banks (results of European practice) and e-commerce taxation (tax evasion and tax fraud).

NAS Adil TURKEY Alternative Dispute Resolutions in tax law.

BONK František SLOVAKIA.  Anti-abuse rules in tax law.

KACALIK Matej SLOVAKIA tax compliance and tax evasion.

BOWLER-SMITH Mark NEW ZEALAND The nature of taxation.

QUINTAS SEARA Alberto, Spain - Taxation of cross-border corporate reorganization in the European Union

LUCAS DURÁN Manuel Jesús, Spain - International tax planning in the post BEPS era

APPERMONT Niels, Belgium - Is it or should it be possible to divide the ownership of assets in Belgian law? …and what would be the tax consequences of this.

MAJDANSKA Alicja, Poland - OECD Model Convention and Commentaries in interpretation of Austrian double tax treaties

NIESTEN Hannelore, Belgium - The taxation of cross-border income from self-employed activities and private employment

BROEKHUIJSEN Dirk, Netherlands - The implementation of OECD measures in the bilateral tax treaty framework.

MARTINEZ LAGUNA Felix Daniel, Spain - Doctoral thesis: “Income from Capital and Fiscal Sovereignty”

BELLAVITA Lorenzo, Italy - Limits, counter-limits and Human rights in the European fiscal integration: the retrospective effects in tax law

NINAJ Marek, Czech Republic (Erasmus) - Taxes and effectiveness of financial re-engineering tools to improve the performance of companies in the time of the crisis.

GADZO Stjepan, Hungary (Erasmus) - Job shadowing program

MALECKA Magdalena - The neutrality of taxation as a hallmark of tax on goods and services

KAYE Tracy A, USA(Fulbright scholarship)

BIRD-POLLAND Jennifer, USA (Fulbright scholarship (Teaching))

TETLAK Karolina, Poland (Praxis scholarship)

NETO Luis Flavio, Brazil - Conflicts of “qualification” in International Tax Law (qualification of income)

GUNAROVA Slávka, Slovaki - Current issues in European Tax Law - Problems and their solutions sustaining the concept of Internal Markets

ZÁHUMENSKÁ Miroslava, Czech Republic (ERASMUS) - Cross-border income and property taxation and financial reengineering

RICHTER Katharina, Germany - Research and Development Tax Planning of Multinational Firms

SANZ Rafael, Spain - GAARs and its relation to taxpayers

BUDLEWSKA Renata, Poland - Tax Expenditures as a form of public aid supporting Polish enterprises.

FROLOVA Nataliya, Ukraine - Improvement of tax fairness in terms of taxation of low income versus rich people

HEILMEIER Ruth, Germany - Genuine pension transactions in the light of German and Austrian Commercial and Tax Law –A comparative study to reveal a possible contributing factor of the financial crisis

KLEMENCIC Irena, Croatia - Tackling Tax Avoidance Issue in Croatia and Overview of Recent Developments in the European Union

GRUCHOT Maciej, Poland - Complex services in Value Added Tax regulations

CAO Bristar Mingxing, China (Ernst Mach) - Follow up / BEPS and the reconstruction of the international tax order.

BAKAR Feride, Turkey - Tax Risk Management in Companies: AnEvaluation in terms of Turkish Tax System

KUZNIACKI Blazej, Norway - "CFC and Tax Avoidance"

GRAU RUIZ Amparo - Investment treaties and taxation

GIL GARCIA  Elizabeth, Spain - "Tax Incentives Related to R&D"

PU Jiayan Susan, China - WTS Award / The new international tax framework: e.g. the hybrid mismatch arrangements/entities, the Chinese perspective on stimulating growth, enhancing competitiveness and protecting its domestic revenue in a digital global economy.

Dr. ATEEQ Ibrahim, Palestine - comparative study /research on the tax effort between Austria and Palestinian Authority

ROELEVELD Prof. Jennifer, South Africa (IRSES) -  research stay

WEST Craig,  South Africa (IRSES) -  research stay

ZHOU Shimin, China - Measuring the Deadweight Loss due to Tariff Cut: Evidence from China

SEGUNDO Hugo, Brazil - Restitution of Indirect Taxation in Europe

MACHICA Michael, Philippines - transfer pricing

RAMOS Raquel, Brazil - Tension between autonomy and effectiveness principles regarding to tax procedural law: Is the ECJ building a model of “due process of law” to European Community?

WANG Shitao, China - A study of fiscal and taxation policy under the view of constitutionalism

MOISES Cristian Ricardo, Prado, Brazil, -  The prevailing constitutional positivization of Brazilian Tax Law: internal social repercussions.

DURAN Manuel Jesús Lucas, Spain - Analysis of international tax planning and the effect of national general or specific anti abuse clauses (thin capitalization, Controlled Foreign Corporations, transfer pricing, etc.) and, analysis of the BEPS reports issued by the OECD and the actions intended to be undertaken by different states.

MASUKO DOS SANTOS ARAUJO Ana Clarissa, Brazil - The Destination Principle in the Taxation of Services regarding International Trade in Brazil

ESCRIBANO López Eva, Spain - On the reconsideration of tax allocation rules set by Double Taxation Conventions in the context of Digital Economy

ESCRIBANO López Eva, Spain - A thesis on the reconsideration of tax allocation rules set by Double Taxation Conventions in the context of Digital Economy

SANZ Rafael, Spain - GAARs and its relation to taxpayers

SOLILOVA Veronika, Czech Republic - Environmental taxation, respectively on Carbon taxation

GUNÁROVÁ Slávka, Slovakia - Current issues in European Tax Law - Problems and their solutions sustaining the concept of Internal Markes

TETLAK Karolina, Poland (Erasmus) - Taxation of sportsmen

CANÈ Daniele, Italy - Research related to EU and Internatonal tax law field, which could be of strong interest for the IAITL (namely the CCCTB)

DOBRANSCHI Marian, Czech Republic - Research and Study of Carbon taxation on companies

RICHTER Katharina, Germany - Research and Development Tax Planning of Multinational Firms

GUNÁROVÁ Slávka, Slovakia - Current issues in European Tax Law - Problems and their solutions sustaining the concept of Internal Markes

BARREIRO CARIL Maria Cruz, Spain - The principle of territoriality and the cross-border loss relief problem for companies in the EU: A critical analysis of the ECJ's case law

ELGAARD Karina Kim Egholm, Denmark - The Relations between VAT Law and Income Tax Law

NETO Luis Flavio, Brazil - Conflicts of “qualification” in International Tax Law (qualification of income)

MARAZZI Laitan, Brazil -  Administrative Morality: the public agent in the democracy of the new millennium

LIVIO Marcu, Brazil - Research on specific matters regarding DTT

VINHAS CATAO Marcos Andre, Brazil - Research on specific matters regarding DTT

PIRLOT Alice, Belgium (Ernst Mach) - European Environmental Border Tax Adjustments: Typology and Legal Context

ALLEVATO Giulio, Italy (Ernst Mach) - The Regulatory Role of Taxation in the Market Economy: from Pigou and Keynes to the New Challenges of Globalization

SZCZEPANSKI Jan, Poland - Besteuerung internationaler Erbschaften und Schenkungen

PUFFE Rodrigo, Chile - IRSES; the VAT, specifically a comparision between the Chilean and European laws (or directions). Besides tax law, I'm very interested in criminal law, where I have also done research.

HERNÁNDEZ GONZÁLEZ-BARREDA Pablo A., Chile (Ernst Mach) - Beneficial Ownership: An Autonomous International Tax Meaning?

CASTRO ARANGO Jose Manuel, Colombia (Ernst Mach) - Dividend Concept in Double Tax Treaties

CARELLI Francesco, Italy (Ernst Mach) - Rethinking the ‘Place of Effective Management’ Tie-Breaker Rule in International Tax Law

CANNAS Francesco, Italy - VAT – indirect taxation at international and European level

ING. RUZICKOVA Kamila, Brno - The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic

ING. SOLILOVA Veronika, Ph.D. Brno  - The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic

GRACIAAntónRicardo, Spain -  The preliminary reference procedure within the field of taxation

MENEZES PEREIRA Fernanda, Brazil -  The international double taxation of income derived from services

KOVAC Matjaž, Slovenia -  Legal and economic justification of introducing common consolidated tax base and the impact of it on tax planning

KOLOMANSKI Lukasz, Poland (Ernst Mach) - Taxation of collective investment vehicles in the system of international and european law

LASINSKI-SLUECKI Krzysztof, Poland    

PITRONE Federica, Italy - Uckmar Environmental taxation  (Uckmar Fellow)

DANKO Zsófia, Hungary (Ernst Mach) -  Abusive factor reallocation under formulary apportionment method applied in the CCCTB regime

KOSTOHRYZ  Jiří, Czech Republic (Ernst Mach) -  Behavioural effects of Effective Tax Rates

BECKER Johannes, Germany -  Bestimmung und Korrektur von Verrechnungspreisen bei der Verlagerung immaterieller Wirtschaftsgüter

WEGENER JESSEN Pernille, Denmark    

VILLAR EZCURRA Marta, Spain -  Studies in the development of taxation strategies of the energy industry and in the field of State incentives in the European Union. Current research project on the energy sector tax incentives and State aids

SHUKLA Gaurav, India -  Improper use of Tax Treaties- A Lego-Economic Analysis

ASSILOVA Meruyert, Kazakhstan -  Attribution of Profits to Permanent Establishments

PODOLSKAYA Yana, Russland -  Steuerliche Off-shore-Regime (Wirtschaftsgeographie)

SUZUKI Yuya, Japan -  Analyzing the effect of EC Law on non-member countries in the field of tax law

ZOU Sainan, China -  E-commerce Tax Law Problems: The Issues and Legislative Responses in China, from a Comparative Perspective

MARULLO Ferdinando, Italy  - The use of arbitration as a way to solve international transfer pricing disputes

APOSTOLIDOU Eleni, Cyprus  - The fiscal aspects of the adoption of a Federal Constitution in Cyprus

CALLEJA BORG Jeanette, Malta (Ernst Mach) -  Research in the area of cross-border group loss relief in the EU.

ZHU Xiaodan, China (Ernst Mach) - Relief of Double Taxation under Triangular Cases

GÜMÜSKAYA Gamze, Türkei - Tincel Cultural Foundation Proof and evidence system in comperative tax law and international tax law

PÉREZ Cristóbal, Chile(IRSES) -The treatment of hybrid instruments in Tax treaties

SUZUKI Yuya, Japan -  Conflicts between Tax Conventions and National Tax Legislations (especially C.F.C Legislation)

PREJS Ewa, Polen  - Drafting the new exit tax in Poland and The principle of tax equality

HODZIC Sabina, Kroatien (Erasmus) - Issues relating to International Taxation with special regard to Union law

CAO Runqing 曹润青, China (Bejing Scholarship Program - CUFE (Central University of Finance and Economics) ) - Research on Tax of Indirect Transfer of Shares

MÜLLER Peter, Deutschland (Julius-Paul-Stiegler-Gedächtnis-Stiftung) - Die Zukunft der europäischen Unternehmensbesteuerung unter besonderer Berücksichtigung der europäischen Rechtsprechung

KOZIELEWICZ Jacek, Polen -  Taxation on securitization transactions in International Tax Law

SOLILOVA Veronika, Tschechien -  Transfer pricing of Multinational Enterprises

WEGENER JESSEN Pernille, Dänemerk -  Eco-Taxation and State Aid

De BRITO MACHADO Segundo Hugo, Brasilien  - The restitution of indirect taxes in europe

KOLOZS Dr. Borbála, Ungarn (Ernst Mach) - Tax Morale

HAMBRE Anna-Maria, Schweden -  Public Access and Secrecy in Tax Administration - The Balance of Interests Between Transparency and Privacy in Tax Administration

Prof. DEÀK Daniel, Ungarn -  Bankenabgabe und Populismus in der Steuerpolitik

NOWAKOWSKI Marcin, Polen (Stipendien Stiftung der Republik Österreich) - International tax issues of cross-border mobility between People’s Republic of China and European Union

ORTEGA Juan, Mexiko (Scholarship from Universidad Autónoma del Estado de Morelos (México) ) - Interpretación de los convenios para evitar la doble imposición, desde la perspectiva mexicana (intepretation of double taxation treaties from mexican point of view)

CHEN Zoe, China (Bejing Scholarship Program) - The use of the OECD approches of atributing profits to permanent estabishments as a reference for China - Taking mulitnational financial institutions for example

KOCIS Michal, Slowakei -  Legal aspects of preventing double taxation and tax evasion

VINTRAS Barbara, Frankreich (Ernst Mach) - European Union law and tax incentives for activities of general interest. Issues and prospects in light of the situation of universities

LAMENSCH Marie, Belgien -  VAT on e-commerce

SMOTER Karol, Polen (Stipendien Stiftung der Republik Österreich) - Tax legal aspects of the free movement of goods in the European Union Law

CECIONI Pietro, Italien -  Abuse of tax law from a comparative perspective

BIERNACKI Krzysztof, Polen (Ernst Mach) -  Exemptions of financial services in the VAT

CHENG Dan Danny, China  - The individual income tax treaty

MASTELLONE Pietro, Italien -  International Tax Cooperation, especially focused on the exchange of information, cross-border assistance in tax collection and taxpayer's protection

KOCIS Michal, Slowakei -  Legal aspects of preventing double taxation and tax evasion

MARTINENGO Stefania, Italien (Ernst Mach) - The abuse of law in tax law: general principle of EU system or interpretative standard? A study from the ECJ’s case law to the experiences of Italy, Germany and Austria

PANTAZATOU Katerina, Griechenland (Ernst Mach) - The appropriate mode of governance for direct taxation in times of austerity and prosperity / The harmonization of corporate taxation as a factor in the process of European Integration

JAIN Saurabh, Indien (Ernst Mach) - Effectiveness of the Beneficial Ownership Test in Conduit Company Cases

GOVIND Sriram, Indien -  The Rule of Force of Attraction in Article 7 of the UN Model

LASINSKI-SULECKI Krzysztof, Polen (Ernst Mach) - Topic of post-doctoral research: The impact of associated enterprises on tax base and customs valuation. Comparative analysis of arm’s length principle, formulary apportionment, open market value and transfer pricing under customs law.

CALLEJA BORG Jeanette, Malta  - Cross-border group loss relief

DE HEER Peter, Niederlande -  PhD research on no and low tax jurisdictions. Analysis of complications arising from tax treaties concluded with such jurisdictions. Recommendations to improve the OECD Model Tax Convention

BUITRAGO DIAZ Esperanza, Kolumbien (Etta Becker Donner grant from Latin America Institute of Austria) - Taxation and soft law

SEMERAD Pavel, Tschechien -  Die Wirksamkeit der Steuer auf Mineralöle

ALMUDI CID José Manuel, Spanien (PROGRAMA “SALVADOR DE MADARIAGA”) - International Taxation of Hybrid Financial Instruments

WANG Wenting, China (CSC - FWF) - The development and application of tax law interpretation in China

PREJS Ewa, Polen  - Tax Treaty Case Law

TANG Liming, China (CSC - FWF) -  International Perspectives on the trends of China’s tax law reforms

BIENKOWSKA Ewa, Polen (Ernst Mach) - Tax Incentives for Technology Transfer to least developed countries- Implementation of Article 66.2 of the TRIPS Agreement

GARUFI Sebastiano, Italien/Schweiz (Ernst Mach) -  PhD thesis: “International Strategies on Harmful Tax Competition: Tax Havens, Soft Law, and Sovereign States”

JAIN Saurabh, Indien (Ernst Mach) - Effectiveness of the Beneficial Ownership Test in Conduit Company Cases

MASTELLONE Pietro, Italien/Großbritannien (Ernst Mach) - International Tax Co-operation: balancing contrast to tax evasion and taxpayers' rights protection

SANECKA Katarzyna, Polen (Ernst Mach) -  Comparison of solutions and tax law systems in relation with transfer pricing for different counrties regarding Polish tax Law. Background of international tax law     

GUMLEY Wayne, Australien (IRSES) - Ecological tax reform, and more specifically tax expenditure analysis with a focus on removal of perverse subsidies which undermine environmental policies, eg fossil fuel subsidies. Taxation of natural resources (royalties vs resource rent tax)

PITA Sanjin, Serbien -  Group taxation in Bosnia and Herzegovina

KRAAL Diane, Australien  - Research in frame of the IRSES project

YUAN Diya, China (China Scholarship) -  International tax law, tax avoidance and international double taxation

BARTENBACH Magdalena, Polen -  e-learning / Polish postgraduate tax law program

GEDIK Gulsen, Türkei (Scholarship from Marmara University) - Controlled Foregin Corporations

ŁUKAWSKA Dominika, Polen -  e-learning / Polish postgraduate tax law program

Dr. MIREK Ireneusz,  Polen -  Consumption taxes, ecological tax reform, electricity tax, fuel tax, taxation of motor vehicles, Environmental Taxation, Green Taxation, Ecotaxes, CO2 tax, carbon tax, energy taxes / taxation of company transformation, Conversion Tax Law, merger taxation

SOBOTKOVA Veronika, Tschechien (Ernst Mach) - Harmful Tax Practices, tax evasion and problems of thin capitalization, CFC and FIF rules/: Tax competition in EU and options of elimination its negative incidence

VUKCEVIC Ilija, Montenegro -  Case law of the Court of Justice of EU in the area of direct taxation. case law of the Court of Justice of EU in the area of direct taxation

WOJEWODA Michał, Polen  - Statutory pledge in forwarding contracts. (International transport law (including conflict rules)

,DE JUAN LEDESMA Alvaro, Spanien -  European Union (EU) tax law, in particular, in the field of international taxation, corporate taxation, and the taxation of financial instruments.

MASTELLONE Pietro, Italien -  International Tax Cooperation, especially focused on the exchange of information, cross-border assistance in tax collection and taxpayer's protection.

LA VALVA Claudio, Italien  - The right to a fair trial in tax proceeding

STRECKFUSS Karen, Australien -  Research in frame of the IRSES project

MALECKA Magdalena, Polen (Ernst Mach) - Relation between the EU tax law and an internal tax law of Member States

MURATOVA Karina, Kasachstan  - Tax Treaties

GERSON Anna, Schweden -  Taxation of cross-border corporate collaboration and business development using new communication technologies

Dr. NOWAK Tomasz, Polen -  Steuerverfahrensrecht, lokale Abgaben, ihre Quellen und Elemente der Konstruktion

YANEZ Felipe, Chile (IRSES) - Assignment of taxing rights and taxing powers

NEVE Sanne, Dänemark -  EU Tax Law and Cross-Border Restructurering

SMIT Daniel, Niederlande -  The impact on Member States' company taxation regimes of the free movement of capital as applicable between the EU Member States and non-EU Member States.

SOLILOVA Veronika, Tschechien (Ernst Mach) - The legal framework of transfer pricing in EU Member States. / Transfer pricing adjustment. International arbitration. / Judgements of the European Court of Justice in the sphere of transfer pricing.

PREJS Ewa, Polen  -  Tax Treaty Case Law

LA VALVA Claudio, Italien -  The right to a fair trial in tax proceeding

VALEK Juraj, Slowakei (Slovak Academic Agency Grant) - Consumption taxes in European Union

FOUFOPOULOS George, Griechenland -  The tax concept of income from dividends

RAMOS Isaque, Portugal -  European Tax Law

BRODZKA Alicja, Polen (Ernst Mach) - International aspects of direct taxation, transfer of tax information and the influence of European legislation to the position of third countries which use tax competition.

TURINA Alessandro, Italien (Ernst Mach) -  International Administrative Cooperation in Tax Matters. Exchange of Tax Information from an Interdisciplinary Perspective

BERGLUND Martin, Schweden  - The foreign tax credit method

CALLEJA BORG Jeanette, Malta (Ernst Mach) - Cross-border group loss relief in the EU

VERSTRAETEN Axel, Argentinien -  My research topic is the need, for developing countries, of double tax convention, analyzing Argentina's case. With respect to Austria, my idea is to analyze the origin and characteristics of Argentina and Austria's double tax convention and, of course, the reasons for the termination

DRUEN Klaus Dieter, Deutschland -  Verfahrensrechtlichen Unterschieden zwischen der deutschen Abgabenordnung und der österreichischen BAO

FERHATOGLU Emrah, Türkei (Scholarship from Eskisehir Osmangazi Universitesi) -  Settlement Disputes in Turkish Tax Treaty Law

STEWART Miranda, Australien -  International Tax Exchange and Enforcement: New Norms in Global Tax Transparency

ZHANG Jingping, China -  The Comparison of Outbound Income Taxation Between Austria and China

VUKCEVIC Ilija, Montenegro (Scholarship from State University of Montenegro) -  Anti-avoidance legislation, EU tax law and International tax planning

HONGLER Peter, Schweiz (Ernst Mach/ Stipendium des Schweizerischer Nationalfonds) - Hybride Finanzierungsinstrumente im Steuerrecht

CASSIDY Julie, Australien  - The Role of General Anti-tax Avoidance Rules

FRANCH Fluxa Juan, Spanien (Ernst Mach) - Groups of companies. Tax grouping. Company and tax law from a European Law perspective

DUBUT Thomas, Frankreich (Ernst Mach) -  The “Balanced-Allocation” Concept in ECJ Case-Law: Analysis and Impact on Domestic Tax Law

PAUN Dragos, Rumänien -  CCCTB

LUCINSKIENE Aine, Litauen (Lithuanian Grant) - Legal Aspects of International Taxation

JIAN Su, China -  Economic Analysis on Tax Structure and Capital Market – what an efficient tax law system is for capital market and how to design

NOGUEIRA Joao Felix Pinto, Portugal (Portuguese post-doc fellowship ("Fundação Ciência e Tecnologia")) - European Tax Law

JAIN Saurabh, Indien (Ernst Mach) - Effectiveness of the Beneficial Ownership Test in Conduit Company Cases

ZHANG Jingping, China  - The Comparison of Outbound Income Taxation Between Austria and China

PALARAS Michael, Griechenland  - The stay of execution of tax acts

LA VALVA  Claudio, Italien  - The right to a fair trial in tax proceeding

KOSTIC Svetislav, Serbien -  The present usefulness of the non-discrimination provision of the OECD Model in light of its intended purpose, the impact of the ECJ case law on its interpretation and finding potential solutions to better deal with non-discrimination under DTTs

PAUN Dragos, Rumänien -  Europaische Steuerrechtentwicklung , CCCTB

BAUER Dorthe, Deutschland -  Stiftungen

OLIVETI Francesco, Italien -  The principle of proportionality in EU Tax Law

Dr. SCHMIDTMANN Dirk, Deutschland -  The Austrian Group Taxation Regime in the light of the recent developments in Germany

PISAPIA Attilio, Italien -  The beneficial ownership clause

KNITTEL Mathias Benedict, Deutschland -  Equality and ability to pay in national tax systems

JUNWEI Alex He, China (CSC) - Income Tax Differences between Financial Derivatives and Traditional Financial Instruments

JIAN Su, China (CSC) - Economic Analysis on Tax Structure and Capital Market – what an efficient tax law system is for capital market and how to design

VILLEGAS ALDAZOSA Alvaro, Bolivien (Ernst Mach) - Tax Assignment for the new Bolivian Constitutional Regime

DAMGAARD Sanne Neve, Dänemark -  Cross-Border Restructuring with Succession in Civil Law and Tax Law – . Types of Transactions and Types of Companies

HONGLER Peter, Schweiz -  Hybride Finanzierungsinstrumente im Steuerrecht

DUBUT Thomas, Frankreich (Ernst Mach) - The “Balanced-Allocation” Concept in ECJ Case-Law: Analysis and Impact on Domestic Tax Law

FATOUROU Christina, Griechenland (Ernst Mach) - The retroactive effect of the laws in the Tax Law»

GABRIEL Mandy, Niederlande (Ernst Mach) - Social exemptions under EU VAT legislation – Definitions, applicability, implementation and effectiveness of the social exemptions in VAT

CALLEJA BORG Jeanette, Malta (Ernst Mach) - Cross-border group loss relief in the EU

SZUDOCZKY Rita, Ungarn (Ernst Mach) - The relationship of different sources of EC law in the field direct taxation: primary and secondary EC law, fundamental freedoms and state aid rules

MIAO Liu, China (Ernst Mach) - A Study on Double Taxation of Income in Multinational Mergers and Aquisitions

NOGUEIRA Joao Felix Pinto, Portugal (Ernst Mach) - European Tax Law

TETLAK Karolina Polen (Ernst Mach) - Taxation of international sportsmen participation in major sports events./ reserach on the UEFA championsship and other major sporting events in Europe

KUBICOVA Jan, Slowakei - Slovak Research Grant - Habilitation Thesis

JIMENEZ-VALLADOLID Domingo J., Spanien (PROGRAMA NACIONAL DE FORMACIÓN DE PROFESORADO UNIVERSITARIO) - The cross-border effects of mergers and other means of corporate reorganizations

PAXINOU Natalia, Griechenland -  The taxation of interest payments

IMSTEPF Ralf, Schweiz -  Steuerrecht, Die Europakompatibilität des schweizerischen Mehrwertsteuerrechts

SCHAPER Marcel, Niederlande - Steuerrecht, Fiscal Distortions in the Internal Market

LACHOWICZ Marcin, Polen -  Steuerrecht, Tax optimization and state reaction

NERUDOVA Dana, Tschechien -  Steuerrecht, Possible methods of the tax base construction for SME

OZGENC Selcuk, Türkei -  Steuerrecht, Abuse of Tax Treaties and Turkish Tax Treaty Practice

SMIT Daniel, Niederlande -  Steuerrecht, Freedom of investment between the EU and non-EU countries and company taxation

REN Linghui, China  - Steuerrecht, The policy and regulation of transfer pricing in China

CHAIJKOVSKIJ Dmitrij, Weißrussland -  Steuerrecht, Die Zollzahlungen und die Zollkontrolle unter den Bedingungen der Globalisierung und der innovativen Entwicklung

YERAMEYEVICH Siarhei, Weißrussland -  Steuerrecht, Tax competition between integration formation of countries