Deep dive in the new Corporate Tax Haven Index indicators on deductions for intra-group royalty and service fees.
The European Commission recently ran a call for feedback on the EU Anti-Avoidance Directive (2016/1164), also known as ATAD 1. This directive is a key instrument in the fight by the European Union ...
Research Fellow at the Tax Justice Network. He recently completed his PhD in Economics at University College Dublin and holds ...
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