Between State aid and the fundamental freedoms: The arm’s length principle and EU law S Buriak, I Lazarov Common Market Law Review 56 (4), 2019 | 14* | 2019 |
The treatment of tax incentives under Pillar Two BF Liotti, JW Ndubai, R Wamuyu, I Lazarov, J Owens Transnational Corporations 29 (2), 25-46, 2022 | 9 | 2022 |
Abuse through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union: Feedback on the EU Consultation by the IBFD Task Force on EU Law P Pistone, JF Pinto Nogueira, A Turina, I Lazarov International Tax Studies (ITAXS).-Amsterdam 4 (7), 37, 2021 | 7* | 2021 |
The Relevance of the Fundamental Freedoms for Direct Taxation I Lazarov Introduction to European Tax Law on Direct Taxation, 61-103, 2018 | 7 | 2018 |
Carpet-bombing tax avoidance in Europe: examining the validity of the ATAD under EU law I Lazarov, S Govind Intertax 47 (10), 2019 | 6 | 2019 |
Deposit insurance in the EU: repetitive failures and lessons from across the Atlantic I Lazarov Common Market Law Review 54 (6), 2017 | 6 | 2017 |
(Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1 I Lazarov Intertax 46 (11), 873-884, 2018 | 5 | 2018 |
The substantive scope of the Anti-tax-Avoidance directive: the remaining leeway for national tax sovereignty M Caziero, I Lazarov Common Market Law Review 58 (6), 2021 | 4 | 2021 |
Abuse, shell entities and right of establishment: a plea for refocusing current proposals and achieving deeper coordination within the internal market P Pistone, JFP Nogueira, A Turina, I Lazarov World Tax Journal 14 (2), 187-236, 2022 | 3 | 2022 |
The Compatibility of the EU Tax Haven" Blacklist" with the Fundamental Freedoms and the Charter I Lazarov The External Tax Strategy of the EU in a Post-BEPS Environment, 25-50, 2019 | 2 | 2019 |
Case Law Trend: Withholding Taxation Under the Fundamental Freedoms I Lazarov Intertax 51 (6/7), 2023 | 1 | 2023 |
The fundamental right to fair and equitable treatment in the cross-border recovery of taxes within the EU: a need for a common minimum standard P Pistone, I Lazarov World Tax Journal: WTJ 15 (1), 119-142, 2023 | 1 | 2023 |
Article 42–Right of Access to Documents I Lazarov The EU Charter of Fundamental Rights, 1153-1172, 2022 | 1 | 2022 |
Automatic Exchange of Information and the Protection of Taxpayers’ Rights. Towards a New Multilateral Multi-Tiered Architecture P Pistone, I Lazarov, A Turina Towards a New Multilateral Multi-Tiered Architecture (March 15, 2024), 2024 | | 2024 |
The Proposal for a Council Directive on Transfer Pricing: an Assessment P Pistone, JF Pinto Nogueira, S Messina, A Turina, I Lazarov Available at SSRN 4707439, 2024 | | 2024 |
Proposal for a Council Directive on BEFIT: an Initial Assessment JF Pinto Nogueira, P Pistone, I Lazarov, A Turina, S Messina Available at SSRN 4600456, 2023 | | 2023 |
Conceptual Legal Challenges in Tax Automation via Blockchain Technology C Dimitropoulou, I Lazarov, Y Lawson World tax journal.-Amsterdam 15 (3), 464-508, 2023 | | 2023 |
Reporting of Cross-Border Transactions for Tax Purposes via DLT I Lazarov, Q Botha, NO Costa, J Hackel International Conference on Database and Expert Systems Applications, 282-293, 2022 | | 2022 |
Anti-Tax avoidance in corporate taxation under EU law: the internal market narrative I Lazarov IBFD, 2022 | | 2022 |
Case Note: Viva Telecom Bulgaria (C-257/20, preliminary reference) I Lazarov CJEU-Recent Developments in Direct Taxation, 2020 | | 2020 |