
Ivan Lazarov
Ivan Lazarov Ph.D.- Telephone:
- +43 1 31336 6096
- Email:
- ivan.lazarov@wu.ac.at
Affiliation
CV
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No curriculum entries found.
Researcher Identifier
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No researcher identifier found.
Awards and Honors
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No awards found.
Classifications
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No classifications found.
Expertise
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No expertises found.
Activities
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.
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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.