Items where authors include "Parada, L"

Article

Parada, L (2022) Amazon and the State Aid Tax Saga. Cahiers de fiscalité luxembourgeoise et européenne, 2022 (1).

Parada, L (2022) Developing Country Advice: A Response to Noam Noked. Tax Notes International, 105. pp. 783-784. ISSN 1048-3306

Parada, L (2021) Full Taxation: The Single Tax Emperor's New Clothes. Florida Tax Review, 24 (2). pp. 729-783. ISSN 1066-3487

Parada, L (2021) Section 36 and Schedule 7: hybrid and other mismatches. British Tax Review, 2021 (4). pp. 399-404. ISSN 0007-1870

Parada, L (2021) Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment. Intertax, 49 (10). pp. 786-802. ISSN 0165-2826

Parada, L (2021) Commission v Poland C-562/19 P: Turnover Taxation and State Aid Law. Highlights and Insights on European Taxation, 2021 (20). ISSN 2542-8233

Parada, L (2021) Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’. EC Tax Review, 30 (2). pp. 55-63. ISSN 0928-2750

Mason, R and Parada, L (2020) The Legality of Digital Taxes in Europe. Virginia Tax Review, 40 (1). pp. 175-217. ISSN 0735-9004

Parada, L (2020) Vodafone Magyarország. Special Hungarian tax on turnover of telecommunications operators is compatible with EU law. Highlights and Insights on European Taxation, 2020 (10). 32`-45.

Parada, L (2020) The OECD ‘Saving Clause’: An American-Tailored Provision Made to Measure the World. Rivista di Diritto Finanziario e Scienza delle Finanze, 1 (1). ISSN 2499-2771

Parada, L (2020) Tesco Global/ C-323/18: Upholding the Hungarian Turnover Tax. Highlights and Insights on European Taxation, 2020 (12).

Parada, L (2020) The Unified Approach Under Pillar 1: An Early Analysis. Tax Notes International, 96 (11).

Mason, R and Parada, L (2019) Company Size Matters. British Tax Review, 5. pp. 610-650. ISSN 0007-1870

Parada, L (2019) How the Vodafone Magyarország Opinion Affects EU Debate on Turnover-Based Digital Taxes. Tax Notes International, 95 (5).

Mason, R and Parada, L (2019) The Tax Subsidy War: Digital Battlefront. Tax Notes International, 92 (1183).

Parada, L (2019) Ayudas de Estado e Impuestos Digitales en Europa: Sentencia del Tribunal General en los Asuntos Acumulados T–836/16 y T–624/17 (State Aid and Digital Taxes in Europe: The EU General Court Decision in the Joined Cases T–836/16 and T–624/17). Revista Aranzadi Union Europea, 7. ISSN 1579-0452

Parada, L (2019) Hybrid Entity Mismatches and the International Trend of Matching Tax Outcomes: A Critical Approach. Intertax, 46 (12). pp. 971-993. ISSN 0165-2826

Parada, L (2019) Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination. Intertax, 47 (1). pp. 24-54. ISSN 0165-2826

Parada, L (2018) Hybrid Entities and Conflicts of Allocation of Income Within Tax Treaties: Is New Article 1(2) of the OECD Model (Article 1(3) of the MLI) the Best Solution Available? British Tax Review, 2018 (3). pp. 335-376. ISSN 0007-1870

Navarro, A, Parada, L and Schwarz, P (2016) The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts. EC Tax Review, 25 (3). ISSN 0928-2750

Book Section

Parada, L (2022) Tax Neutrality Regimes and GloBE. In: Haslehner, W, (ed.) The “Pillar Two” Global Minimum Tax. Elgar Tax Law and Practice series . Edward Elgar Publishing . ISBN 978 1 03530 873 6 (In Press)

Parada, L (2022) La Propuesta de un Impuesto Mínimo Global: Una Mirada Crítica. In: García Prats, A, (ed.) Transformación Digital y Justicia Tributaria. Tirant lo Blanch , pp. 173-206. ISBN 9788411133036

Parada, L (2020) Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD (Article 9 ATAD). In: Haslehner, W, Rust, A, Pantazatou, K and Kofler, G, (eds.) A Guide to the Anti-Tax Avoidance Directive. Elgar Tax Law and Practice series . Edward Elgar Publishing . ISBN 9781789905762

Parada, L (2020) Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications? In: Wheeler, J, (ed.) The Aftermath of BEPS. IBFD , Amsterdam, The Netherlands , pp. 3-42. ISBN 978-90-8722-587-2