The Scientific Library of the State Tax University continues to introduce users to new issues of leading international professional publications in European and international tax law, transfer pricing, and global tax policy.
The new selection covers relevant research on European and international taxation, tax jurisdiction, cross-border transactions, judicial practice, the digital economy, artificial intelligence, and the global minimum tax.
New Issues of International Professional Publications
EC Tax Review – No. 3/2026
The new issue is dedicated to current issues of European tax law and the practice of the Court of Justice of the European Union.
Among the key topics are the CJEU's first ruling on the interpretation of the Anti-Tax Avoidance Directive (ATAD), fiscal state aid and tax competition, digitalization of taxation and e-invoicing, the right to VAT deduction, and prevention of tax fraud.
Special attention is paid to recent CJEU cases in direct taxation, as well as the limits of joint and several liability for VAT and the principles of proportionality and legal certainty.
Intertax – No. 5/2026
In the spotlight are modern challenges of international taxation: the digital economy and crypto-assets, global tax reforms, cross-border services, double taxation, and tax fairness. The publication also addresses tax administration and the shaping of modern global tax policy.
World Tax Journal – No. 2/2026
Publications in this issue cover windfall taxation, countermeasures against dividend stripping schemes, offshore activities, allocation of taxing rights, and double taxation.
A dedicated section of research is devoted to legal and policy challenges of the GloBE global minimum tax and measures against tax abuse.
ISR – No. 6/2026
The new issue focuses on current topics in international and German tax law.
Topics include international taxation, tax residency changes, corporate restructuring, the «genuine link» requirement, cross-border transactions, and CJEU jurisprudence.
Internationales Steuerrecht (IStR) – No. 11/2026 and No. 12/2026
The new issues highlight German and EU judicial practice, cross-border taxation, tax residency, restructuring, permanent establishments, and tax havens.
Among current topics are the implementation of ATAD provisions, international tax cooperation, and the development of the global minimum tax.
Internationales Steuer- und Wirtschaftsrecht (IWB) – No. 11/12–2026
This issue combines questions of international tax and business law. It covers cross-border transactions, transfer pricing, international factoring, tax transparency, Public Country-by-Country Reporting, developments in European tax law, and current legislative changes across various countries.
Transfer Pricing International (TPI) – No. 3/2026
The publication focuses on current trends in transfer pricing.
Special attention is given to the impact of artificial intelligence on value creation and transfer pricing, the arm's length principle, OECD recommendations, multinational enterprises' activities, and relevant international case law.
Who Are These Resources For?
The selection will be useful for researchers, faculty, PhD students, students majoring in economics and law, tax advisors, practitioners, and anyone researching international and European tax law, tax policy, transfer pricing, and cross-border activities.
How to Get Access?
Electronic versions of the publications are available to users of the Scientific Library after authorization on the library website.
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