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Ivan Lazarov

Ivan Lazarov Ph.D.
Telephone:
+43 1 31336 6096
Email:
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

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Researcher Identifier

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Awards and Honors

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Classifications

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Expertise

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Activities

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Publications

Book (monograph)

2022 Lazarov, Ivan. 2022. Anti-Tax-Avoidance in Corporate Taxation under EU Law: the Internal Market Narrative. Amsterdam: IBFD. (Details)

Journal article

2022 Ferreira Liotti, Belisa, Ndubai, Joy Waruguru, Maina, Ruth Wamuyu, Lazarov, Ivan, Owens, Jeffrey. 2022. The Treatment of Tax Incentives under Pillar Two. SSRN Electronic Journal. open access (Details)
2021 Pistone, Pasquale, Lazarov, Ivan. 2021. 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. International Tax Studies (ITAXS). 4 (7) (Details)
  Caziero, Martha, Lazarov, Ivan. 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. (Details)
2020 Lazarov, Ivan, Buriak, Svitlana. 2020. Is Fiat’s Tank Half-Full or Half Empty? The General Court’s Decision in Luxembourg v. Commission (T-755/15). International Transfer Pricing Journal (ITPJ). 27 (1) (Details)
2019 Buriak, Svitlana, Lazarov, Ivan. 2019. Between State Aid and the Fundamental Freedoms: The Arm’S Length Principle and EU Law. Common Market Law Review. 56 (4), 905-948. (Details)
  Lazarov, Ivan, Govind, Sriram. 2019. Carpet-Bombing Tax Avoidance in Europe: Examining the Validity of the ATAD Under EU Law. Intertax. 47 (10), 852-868. (Details)
2018 Lazarov, Ivan. 2018. (Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1. Intertax, 46, (11), 873-884. (Details)
2017 Lazarov, Ivan. 2017. Deposit insurance in the EU: Repetitive failures and lessons from across the Atlantic. Common Market Law Review, 54, (6), 1749-1779. (Details)

Chapter in edited volume

2021 Lazarov, Ivan. 2021. The Implementation of the MLI in Bulgaria. In: Mission Completed?: The Implementation and Lasting Effects of the Multilateral Instrument, Hrsg. Michael Lang et al. 233-251. Amsterdam: IBFD. (Details)
2020 Lazarov, Ivan. 2020. Bulgaria: Controlled Foreign Company (‘CFC’) Legislation. In: Controlled Foreign Company Legislation, Hrsg. Georg Kofler et al. 131-145. Amsterdam: IBFD. (Details)
2019 Lazarov, Ivan. 2019. The Compatibility of the EU Tax Haven “Blacklist” with the Fundamental Freedoms and the Charter. In: The External Tax Strategy of the EU in a Post-BEPS Environment, Hrsg. Adolfo Martín Jiménez, 25-50. Netherlands: IBFD. (Details)
2018 Lazarov, Ivan. 2018. The Relevance of the Fundamental Freedoms for Direct Taxation. In: Introduction to European Tax Law on Direct Taxation, Hrsg. Lang/Pistone/Schuch/Staringer, 61-103. Vienna: Linde. (Details)

Paper presented at an academic conference or symposium

2019 Lazarov, Ivan. 2019. Anti-Tax-Avoidance under EU law: the Internal Market Narrative. IBFD Doctoral Meeting for Students of International and Comparative Tax Law 2019, Amsterdam, Netherlands, 29.04-30.04. (Details)
  Lazarov, Ivan. 2019. Bulgaria: Controlled Foreign Company (‘CFC’) Legislation. Controlled Foreign Company Legislation, Vienna, Austria, 04.07-06.07. (Details)
  Lazarov, Ivan. 2019. Bulgaria: Interest, Beneficial Ownership, and Anti-Abuse [Decision No 8401/2018 of the Supreme Administrative Court]. Tax Treaty Case Law around the Globe, Vienna, Österreich, 23.05-24.05. (Details)
  Lazarov, Ivan. 2019. Bulgaria: Withholding Tax on Dividend Payments to Gibraltar. Recent and Pending Cases at the ECJ on Direct Taxation, Vienna, Austria, 22.11-23.11. (Details)
2018 Lazarov, Ivan. 2018. (Un)Tangling Tax Avoidance Under the Interest and Royalties Directive: the Opinion of AG Kokott in N Luxembourg 1. International Forum on Challanges in the field of Taxation and Tax Law Facing EU Membership Candidates in the Process of Accession Negotiation, Sofia, Bulgaria, 17.05-17.05. (Details)
  Lazarov, Ivan, Govind, Sriram. 2018. Carpet-bombing Tax Avoidance in Europe: Examining the Validity of the ATAD under EU Law. Oxford University Centre for Business Taxation, Doctoral Conference 2018, Oxford, United Kingdom, 12.09-13.09. (Details)
2017 Lazarov, Ivan. 2017. GAAR - EU framework and implementation in Bulgaria. Academic conference: 'Application of EU law in Bulgaria between 2007 and 2017' Sofia, Bulgaria, 29.09-30.09. (Details)

Poster presented at an academic conference or symposium

2019 Lazarov, Ivan. 2019. Anti-Tax Abuse under EU law: the Internal Market Narrative. European Doctoral Seminar, Vienna, Austria, 15.02-18.02. (Details)
  Lazarov, Ivan. 2019. Anti-Tax Abuse under EU law: the Internal Market Narrative. EATLP 2019 Congress, Madrid, Spain, 06.06-08.06. (Details)

Research report, expert opinion

2021 Owens, Jeffrey, Lazarov, Ivan, Araujo Lage E Oliveira Costa, Nathalia. 2021. Exploring the opportunities and challenges of new technologies for EU tax administration and policy. Luxembourg:European Parliament's Economic and Monetary Affairs’ Sub Committee on Tax Matters (FISC). (Details)

Unpublished lecture

2018 Miladinovic, Alexandra, Lazarov, Ivan, Lang, Michael. 2018. Structure of Double Tax Treaties – Their Application in Practice . CEE Summer School, Vienna, 16.07.18 (Details)

Projects

  • No projects found.