Assessing the tax challenges of the digital economy: an eye-opening case study T Falcao, B Michel Intertax 42 (5), 2014 | 15 | 2014 |
Anti-Avoidance and Tax Treaty Override: Pacta Sunt Servata? B Michel European taxation 53, 2013 | 14 | 2013 |
Belgium–Corporate taxation R Offermanns, B Michel IBFD, Amsterdam, 2011 | 12 | 2011 |
The French Crusade to Tax the Online Advertisement Business: Reflections on the French Google Case and the Newly Introduced Digital Services Tax B Michel European Taxation 59 (11), 2019 | 6 | 2019 |
Fairly Odd: Belgium's New Fairness Tax B Michel, P Van den Berghe European Taxation 54 (6), 2014 | 6 | 2014 |
European Union-A Comprehensive Analysis of Proposals to Amend the Interest and Royalties Directive–Part 1 SM Martinho Monteiro Fernandes European Taxation 51 (9), 396-417, 2011 | 6 | 2011 |
Scope and Interpretation of Article 12A: Assessing the Impact of the New Fees for Technical Services Article”[2018] no. T Falcao, B Michel British Tax Review 4, 422, 0 | 5 | |
Scope and Interpretation of Article 12A: Assessing the Impact of the New Fees for Technical Services Article T Falcao, B Michel British Tax Review, 422-440, 2018 | 4 | 2018 |
Everybody’s Got Something to Hide except Me and My NFT Monkey: Analysis of the European Commission’s DAC8 Proposal on Automatic Exchange of Crypto-Asset Information. B Michel Available at SSRN 4323158, 2023 | 3 | 2023 |
Taxation of Cryptocurrencies T Falcao, B Michel Manual for the Control of International Tax Planning, 2022 | 3 | 2022 |
Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat B Michel European Taxation 58 (1), 2018 | 3 | 2018 |
Recent tax changes B Michel, R Offermans European taxation 52 (8), 423-427, 2012 | 3 | 2012 |
Are FTX and the Other ‘Bad Apples’ Spoiling the Low-Hanging Fruit Approach of the OECD’s Crypto-Asset Reporting Framework (CARF)? B Michel Available at SSRN 4328576, 2023 | 1 | 2023 |
Report of the Proceedings of the Tenth Assembly of the International Association of Tax Judges Held in Cambridge, England, on 13 and 14 September 2019 B Michel Bulletin for International Taxation 74 (7), 2020 | 1 | 2020 |
Exchange of Information on Request: Whenever, Wherever? Shakira’s (and Berlioz’s) Right to Judicial Review of the Foreseeable Relevance Standard B Michel Bulletin for International Taxation 73 (2), 2019 | 1 | 2019 |
Release of the UN Model (2017) Update B Michel Intertax 46, 686, 2018 | 1 | 2018 |
Scope and interpretation of article 12A: assessing the impact of the new fees for technical services T FALCÃO, B MICHEL Sweet & Maxwell, 2018 | 1 | 2018 |
Dispute resolution under a Framework Convention on the Promotion of Inclusive and Effective International Tax Cooperation at the United Nations B Michel Available at SSRN 4760752, 2024 | | 2024 |
A Tale of Two Subject-to-Tax Rules S Picciotto, JM Kadet, B Michel Tax Notes International 113, 1235, 2024 | | 2024 |
Towards a Comprehensive Cryptocurrency Income Tax policy for Countries in Africa T Falcao, B Michel Available at SSRN 4658850, 2023 | | 2023 |