No. 1/2024, January 2024
Índice
- With the abandonment of the European Directive, it will be more difficult to define the future certainty of transfer prices
- Introductory Notes to the Monographic Study by Luca Costanzo “Interessi finanziari e potestà impositiva nell’Unione europea. Profili ricostruttivi e dinamiche evolutive”
- France’s approach to artificial intelligence by the French tax system
- The rights and guarantees of taxpayers as a limit on the use of artificial intelligence by tax authorities
- AI e Amministrazione finanziaria in Italia: analisi del rischio fiscale, attuazione del rapporto tributario e profili organizzativi
- Fiscalité de l’entreprise familiale en France
- Business income taxation in Portugal: a brief analysis of the simplified regimes
- La TVA à l’ère numérique
- European Court of Human Rights imposes limit on average annual per capita income on court fees
- Personal and family tax advantages granted to non-residents: the ECJ takes a step further