The amendment of Australia's domestic law after the Lamesa case: a lesson to be learned from Dutch case law

Article Abstract:

The globalization of the economy has influence the taxation of multinational corporations and the Dutch Tax and Customs Administration responded to the topic with enforcement covenants. A comparison of the Dutch and Australian approaches to enforcement covenants on having multinationals pay their fair share of tax is presented.

Netherlands, Analysis, Double taxation

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Current scenario of the tax incentives in Brazil: a comparison based on the concepts of state aid in Europe and of the commerce clause in the United States

Article Abstract:

A comparison of tax incentives in Braxil, United States, and Europe is prsented. U.S. adopts a concession of tax incentives while Europe while European tax incentives are heavily regulated. The Brazilian model's similarities with the American tax incentives are discussed.

Europe, Public Finance Activities, Brazil, Corporate Taxes-Savings Incentives, Tax incentives

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APAs in Australia, Canada and the United States: Current Developments and Future Directions

Article Abstract:

Comparative analyses of Advance Pricing Agreement (APA) programs of Australia, Canada, and the United States are presented.

Canada, Transfer pricing

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