1- The Global Minimum Tax
Australia – Heydon Wardell-Burrus
2- Time and Income Tax Law
Austria – Martin Klokar
3- Article 12B UN Model (2021) – A Model Distributive Rule for Income from Automated Digital Services
Austria – Christian Knotzer
4- VAT and Corporate Insolvency in the Light of EU Law
Austria – Markus Mittendorfer
5- Withholding Taxation in International and European Tax Law
Austria – Theres Neumüller
6- The Residence Concept of Individuals acc to Art 4 OECD-MTC under scrutiny considering generational differences
Austria – Viktoria Oberrader
7- Earmarked Taxes: A Treaty and EU Law Analysis
India – Ashrita Prasad Kotha
8- Ultimate beneficial ownership transparency in Kenya, South Africa and Nigeria
India – Siddhesh Rao
9- The EU tax havens blacklist
Italy – Federica Casano
10- Enhancing Stakeholder Return on Invested Capital (ROIC) in International Tax Dispute Resolution through the Optimization of the Applicable Legal Framework
A Meditated Proposal based on Comparisons with International Commercial Arbitration, the Investment – State Dispute System and the World Trade Organization Dispute Mechanism
Italy – Stefano Castagna
