Cadbury Schweppes vs UK – EU Case C-196/04
The Cadbury Schweppes case is a seminal ruling in the context of the European Union’s freedom of establishment and the limitations on Member States'…
Document Category: International Tax
Legal Structure of Tax Treaties
The United States has an extensive network of bilateral tax treaties. More than 50 U.S. treaties are currently in force, and the number has been…
The Global Minimum Tax: from agreement to implementation
This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do…
