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Ivan Lazarov
Ivan Lazarov
Research Associate, IBFD
Verified email at ibfd.org
Title
Cited by
Cited by
Year
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
92022
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
72018
Carpet-bombing tax avoidance in Europe: examining the validity of the ATAD under EU law
I Lazarov, S Govind
Intertax 47 (10), 2019
62019
Deposit insurance in the EU: repetitive failures and lessons from across the Atlantic
I Lazarov
Common Market Law Review 54 (6), 2017
62017
(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
52018
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
42021
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
32022
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
22019
Case Law Trend: Withholding Taxation Under the Fundamental Freedoms
I Lazarov
Intertax 51 (6/7), 2023
12023
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
12023
Article 42–Right of Access to Documents
I Lazarov
The EU Charter of Fundamental Rights, 1153-1172, 2022
12022
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
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Articles 1–20