International Tax Report

In the first instalment of this two-part commentary, John Bentil discusses the single tax and benefits priniciples, and presents some of the fundamental elements underpinning customary international law theory and practice. The Organisation for..

Christian Doherty outlines some of the developments of what has been an incredibly busy year for global tax policy No review of global taxation activity in 2016 can ignore the seismic shifts that shook the bastions of traditional thought and..

Having discussed the single tax principle, the benefits principle and aspects of customary international law in Part I, John Bentil continues his exploration in this concluding instalment. Customary international tax law from state practice..

Giorgio Vaselli and Giulia Cipollini analyse the proposed amendments to the Italian ‘res non-dom’ regime. The draft of Italy’s 2017 Finance Bill contains an interesting and rather broad set of provisions dedicated to..

León Fernando del Canto discusses some of the international taxation implications in the wake of the data leak earlier this year. Stories relating to ‘Panama Papers’ have spread like wildfire across the media since documents..