Dr Martha Caziero LLM
Assistant Professor
TLS: Tilburg Law School
TLS: Department of Tax Law
Recent publications
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The substantive scope of the Anti-Tax- Avoidance Directive - The rema…
Caziero, M., & Lazarov, I. (2021). The substantive scope of the Anti-Tax- Avoidance Directive: The remaining leeway for national tax sovereignty. Common Market Law Review, 58(6), 1789-1818. -
Diverted profits taxes and article 2 of the OECD model convention 2017
Staringer, C., & Caziero, M. (2021). Diverted profits taxes and article 2 of the OECD model convention 2017. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), Taxes covered under article 2 of the OECD model: The scope of tax treaties in a dynamic global environment of newly created taxes (pp. 143-166). IBFD. https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf -
The elimination of economic double taxation in the European Union - N…
Caziero, M. (2020). The elimination of economic double taxation in the European Union: Non-discrimination and beyond. European Taxation, 60(8). https://research.ibfd.org/#/doc?url=/document/et_2020_08_e2_2 -
Analyzing the Italian digital services tax through European glasses
Papotti, R.-A., & Caziero, M. (2019). Analyzing the Italian digital services tax through European glasses. Tax Notes International, 421-427. https://www.taxnotes.com/tax-notes-today-international/digital-economy/analyzing-italian-digital-services-tax-through-european-glasses/2019/11/20/2b2d7?highlight=Analyzing%20the%20Italian%20Digital%20Services%20Tax%20Through%20European%20Glasses
