Fiscalité

Legitimate expectations in Luxembourg tax law : the case of administrative circulars and tax rulings

Elements of international income taxation

Global forum on transparency and exchange of information for tax purposes peer reviews : Azerbaijan 2015 : phase 1, legal and regulatory framework

Global forum on transparency and exchange of information for tax purposes peer reviews : Colombia 2015 : phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes peer reviews : Latvia 2015 : phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes peer reviews : Liechtenstein 2015 : phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes peer reviews : Romania 2015 : phase 1, legal and regulatory framework

Global forum on transparency and exchange of information for tax, purposes peer review Samoa 2015 : phase 2, implementation of the standard in practise

VAT neutrality

Estonia 2013 : peer review report

Global forum on transparency and exchange of information for tax purposes : Brazil 2013 : peer review report, phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : Cayman Islands 2013 : peer review report, phase 2, implementation of the standard un practice

Global forum on transparency and exchange of information for tax purposes : Cyprus 2013 : peer review report, phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : Denmark 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Finland 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Germany 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Greece 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Guernsey 2013 : peer review report, phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : Iceland 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : India 2013 : peer review report, phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : Italy 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Kenya 2013 : peer review report, phase 1, legal and regulatory framework

Global forum on transparency and exchange of information for tax purposes : Republic of Korea 2013 : peer review report combined, phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : San Marino 2013 : peer review report, phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : South Africa 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Sweden 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : The Netherlands 2013 : peer review report, combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : Turkey 2013 : peer review report combined, phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : peer review report, Argentina 2013 : combined phase 1 + phase 2, incorporating phase 2 ratings

Global forum on transparency and exchange of information for tax purposes : peer review report, The Seychelles 2013 : phase 2, implementation of the standard in practice

Global forum on transparency and exchange of information for tax purposes : peer review report, phase 1, legal and regularity framework : Colombia 2014

Global forum on transparency and exchange of information for tax purposes : peer review report, phase 1, legal and regulatory framework : Latvia 2014

Global forum on transparency and exchange of information for tax purposes : peer review report, phase 2, implementation of the standard in practice : Barbados 2014

Global forum on transparency and exchange of information for tax purposes : peer review report, phase 2, implementation of the standard in practice : Malaysia 2014

Global forum on transparency and exchange of information for tax purposes : peer reviews : Hong Kong, China 2013

Global forum on transparency and exchange of information for tax purposes : peer reviews : Jamaica 2013

Global forum on transparency and exchange of information for tax purposes : the Bahamas 2013 : peer review report, phase 2, implementation of the standard in practice

Mauritius 2013 : peer review report

People's Republic of China 2013 : peer review report

The Federated States of Micronesia 2014 : peer review report, phase 1 : legal and regulatory framework

Turks and Caicos Islands 2013 : peer review report

United Kingdom 2013 : peer review report

United States 2013 : peer review report

Global forum on transparency and exchange of information for tax purposes peer reviews, Canada 2013 : combined phase 1 + phase 2, incorporating phase 2 ratings : november 2013 (reflecting the legal and regulatory framework as at january 2011)

VAT package 2010-2015

Les dialogues de la fiscalité : anno 2010

Recents developments in international investment law

Direct taxation in the case-law of the European court of justice