Institute for Austrian
and International Tax Law Open main menu
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Publications

Publications

Contributions to Edited Volumes and Journal Articles

  • The Relevance of Articles 10 (4), 11 (4) and 12 (3) of the OECD Model (with Daniel Blum), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.

  • The Impact of the Global Minimum Tax under Pillar Two on Common Tax Incentives Adopted in Asia-Pacific (with Ivan Lazarov, Jeffrey Owens), WU GTPC Working Paper, 2023.

  • Challenges at the Intersection between Investment Provisions in Regional Trade Agreements and

  • Implementation of the GloBE Rules under Pillar Two (with Ruth W. Maina, Jeffrey Owens), Transnational Corporations Journal 2023, 49.

  • U.N. Tax Committee Confident It Can Attain Ambitious Mandate (with Ivan Lazarov, Ruth W. Maina, Marcelo Moura, Joy W. Ndubai), Tax Notes International, 2023.

  • The Relevance of Articles 10 (4), 11 (4), and 12 (3) of the OECD Model (with Daniel W. Blum), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules In Tax Treaties – The Relation Between the Different Distributive Rules in the OECD and the UN Model Convention, IBFD, forthcoming.

  • Tax Sparing (with Pasquale Pistone), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Exemption Method and Credit Method: The Application of Article 23 of the OECD Model, IBFD, Vol. 24 (2022), 211.

  • The Treatment of Tax Incentives under Pillar Two (with Joy Waruguru Ndubai, Ruth Wamuyu Maina, Ivan Lazarov and Jeffrey Owens), Transnational Corporations Journal, Vol. 29, No. 2 (2022).

  • Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE, Bulletin for International Taxation, Vol. 76, No. 2 (2022), 63.

  • Taxpayers’ Data Protection: Do International, Regional and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI?, Intertax, Vol. 50, Issue 2 (2022), 138.

  • Hybrid Entities in Tax Treaty Law: Issues, their Source and Possible Solutions, in Govind/Van West (eds), Hybrid Entities in Tax Treaty Law, Linde Verlag, 3.

  • What Does the OECD’s Minimum Tax Proposal Mean For Brazil’s CFC Regime?, Tax Notes International, Vol. 104, 2021, 307.

  • Troca de Informações Fiscais e o Direito ao Sigilo nas Perspectivas Doméstica e Internacional: Análise à Luz dos Requisitos Fixados pelo STF nos Precedentes de 2016 (with Thiago de Mattos Marques), Revista Direito Tributário Internacional Atual, Vol. 9 (2021), 177.

  • Conceito de insumo para fins de crédito de PIS/Cofins: Parâmetros para aplicação do precedente do STJ, Revista Direito Tributário Atual n. 43, 2019.

Recent Presentations in Academic / Doctoral Conferences

  • The Impact of the Global Minimum Tax under Pillar Two on Common Tax Incentives Adopted in Asia-Pacific, at Asia Voices: Perspectives on Tax Policy Seminar 2022, Online, 7 December, 2022.

  • The Relevance of Articles 10 (4), 11 (4), and 12 (3) of the OECD Model, 29th Viennese Symposium on International Tax Law on “Priority Rules In Tax Treaties – The Relation Between the Different Distributive Rules in the OECD and the UN Model Convention”, Vienna, Austria, 13 June, 2022.

  • Tax Sparing, 28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation”, Vienna, Austria, 14 June, 2021.