Dear Users!

We are pleased to announce that the delegation of the State Tax University (STU), headed by Acting Rector Dmytro Serebryanskyi, during an official visit to the University of Applied Sciences for Finance of the State of North Rhine-Westphalia (Nordkirchen, Germany), has extended the Memorandum of Cooperation between the universities until 2031. This partnership encompasses academic mobility, scientific projects, international internships, and the development of European integration in Ukrainian tax education.

As part of this partnership, the library continues to receive scientific articles from leading professional international publications. These materials are processed and uploaded to the STU Scientific Library website, ensuring access to current scientific resources for the university community.

In May, the library received the latest electronic scientific articles from the following professional publications:

  • ISR (Internationale Steuer Rundschau) – 2/2026;
  • IStR (Internationales Steuerrecht) – No. 3-4 (2026);
  • IWB (NWB Internationales Steuer- und Wirtschaftsrecht) – No. 3-4 (2026);
  • TPI (Transfer Pricing International) – 1/2026;
  • Intertax – 1/2026.

Modern Trends in Tax Law: EU, International Structures, and Global Tax Justice!

The latest scientific and judicial materials demonstrate several key directions in the development of tax law:

  • The European approach to the abuse of law within the Parent-Subsidiary Directive (Nordcurrent case, C-228/24);
  • Limits of taxation on hidden reserves and the transfer of business functions within corporate groups;
  • Complex cases of international taxation (specifically employee income in a cross-border context);
  • Challenges of PCbCR (Public Country-by-Country Reporting) in the EU and Australia;
  • Functional analysis of business models in transfer pricing;
  • A new wave of discussions regarding a global wealth tax.

A separate block of research is dedicated to the so-called «Zucman Tax» – the idea of a global minimum tax for billionaires (2% of wealth). The scientific discussion examines:

  • Arguments in favor of tax justice and reducing inequality;
  • Criticism regarding the complexity of implementation and asset valuation;
  • Issues of global coordination and fiscal architecture;
  • Alternatives: taxes on capital income, inheritance, and economic rent.

These cases illustrate how international tax law is moving toward a combination of anti-abuse rules, transparency, and global redistributive policies.

Such arrivals are particularly valuable for students, postgraduate students, faculty, and researchers, as they allow for engagement with relevant international sources, the use of modern European practices in the educational process and scientific research, and the deepening of professional competencies in the field of taxation and finance.

Cooperation with the Hochschule für Finanzen Nordrhein-Westfalen is a vital component in developing the international academic ties of the State Tax University, promoting the exchange of scientific resources and professional expertise, and fostering integration into the European educational and scientific space.

We sincerely thank our German partners for their support, trust, and significant contribution to the development of the State Tax University Scientific Library!

We invite you to explore the new publications on the STU Scientific Library website: https://library.dpu.edu.ua In the section: Electronic Resources → Materials of International Publications (Access available upon prior registration)

Don't miss the opportunity to stay informed about the latest global research!