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The HOT Proposal and Primary EU Law – An Examination and Suggestions to Address Possible Validity Concerns

World Tax Journal
As part of the September 2023 package, the European Commission published a proposal for a council directive establishing a Head Office Tax system for micro, small and medium-sized enterprises (HOT-proposal). Under these rules, eligible companies would be
M. Scherleitner, N. Mäki
semanticscholar   +1 more source

Startups and Company Law: The Competitive Pressure of Delaware on Italy (and Europe?)

European Business Organization Law Review, 2019
Paolo Giudici, Peter Agstner
semanticscholar   +1 more source

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