Articles

Scientia potentia est

  • Ksenija Cipek

Rewarding Taxpayers: Practices of Increasing Tax Compliance

Greater understanding of the behavioral motive triggered by taxpayers in fulfilling or failing to...

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  • Rui Miguel Pereira Sampaio

The issue of municipal surtax on the tax credit for international juridical double taxation of income

Economic double taxation, along with juridical double taxation, has a crucial importance into the modern global tax competitiveness and efficiency.

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  • Hugo Reis Dias

Cryptocurrencies - Tax considerations

Cryptocoins - or cryptocurrencies - are virtual trading tools that use blockchain and encryption...

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  • Lorenzo Savastano

Tax Administrative Cooperation: The European Strabismus About Beneficial Owners Concept

EU Directive on Administrative Cooperation n. 2016/2258 (so called DAC 5) amends Dir. (EU) n....

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Specialist Writers

Keep abreast with the fast changing tax world

  • Jennifer Ebrecht

Jennifer Ebrecht

Jennifer Ebrecht is an International Tax Lawyer based in Costa Rica, she was born and raised in Argentina. Her practice concentrates on direct taxes, ...

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  • Lorenzo Savastano

Lorenzo Savastano

Lorenzo Savastano is an Italian police officer belonging to Guardia di Finanza, a highly specialised military Corps committed in fighting economic and ...

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  • Mark Keightley

Mark Keightley

Mark Keightley is an economist with the Congressional Research Service (CRS) in Washington DC. His research areas include corp ...

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  • Dr. Mihaela Göndör

Dr. Mihaela Göndör

Dr. Mihaela Göndör is an Associate Professor PhD at “Petru Maior” University of Tîrgu Mures, Romania. Her educational ...

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