blogs.pwc.de/de/german-tax-and-legal-news/article/234003/ecj-confirms-german-penalty-charges-for-failure-to-submit-sufficient-cross-border-documentation/curia.europa.eu/juris/document/document.jsf?text=&docid=267138&pageIndex=0&doclang=EN&mode=req&dir=&occ=first&part=1&cid=534351 0
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www.loyensloeff.com/insights/news–events/news/luxembourg-2023-budget-tax-measures-supporting-competitiveness-and-technical-changes/www.atoz-services.lu/media/ATOZ-Alert-Budget-2023-tax-measureswww.atoz-services.lu/sites/default/files/media/file/20221013-ATOZ-Alert.pdfwww.ogier.com/publications/draft-budget-law-2023-can-your-luxembourg-partnership-be-liable-to-corporate-taxwww.cms-lawnow.com/ealerts/2022/11/luxembourg-budget-bill-for-2023?cc_lang=enwww.arendt.com/jcms/p_115421/en/luxembourg-2023-budget-law-passed-focus-on-tax-measureswww.loyensloeff.com/insights/news–events/news/the-luxembourg-budget-law-for-2023—ny-office-snippet/ 0
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www.dlapiper.com/en/us/insights/publications/2022/10/spanish-government-announces-tax-measures-effective-2023/wts.com/global/publishing-article/20221107-key-tax-measures-introduced-by-spains-general-budget-for-2023~publishing-article?language=enwww.garrigues.com/pt/en_GB/new/spain-bill-general-state-budget-law-2023-introduces-new-tax-benefit-reserve-investments-balearicwww.garrigues.com/sites/default/files/documents/resumen_de_las_medidas_tributarias_de_la_ley_de_presupuestos_generales_del_estado_para_el_ano_2023.pdfwww.garrigues.com/sites/default/files/documents/spain_-_summary_of_the_tax_measures_in_the_general_state_budget_law_for_2023.pdf 0
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www.morogluarseven.com/news-and-publications/medium-term-program-2023-2025-is-published/ 0
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www.garrigues.com/es_ES/noticia/peru-sunat-publica-nueva-version-catalogo-operaciones-propensas-configurar-esquemas-elusion Update:insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqV8u%2BqvGngcV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav 0
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www.rpc.co.uk/perspectives/tax-take/hmrcs-ramsay-argument-fails/#page=1 See also:www.rpc.co.uk/perspectives/tax-take/t-dismisses-hmrc-appeal/#page=1 0
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www.ey.com/en_gl/tax-alerts/ecuadorian-tax-authority-reforms-definitions-and-tax-treatment-f 0
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