Assoc. Prof. Dr. Savina Mihaylova-Goleminova is participating in the Global Transfer Pricing Conference - Transfer Pricing Developments around the World in Vienna, Austria. The event is organized by the Institute for Austrian and International Tax Law, WU, Vienna University of Economics and Business, and takes place from February 21st to 23rd, 2024. The conference's theme is highly relevant, as evidenced by its rich program. Key participants include Dr. Raffaele Petruzzi, Prof. Dr. DDr. h. c. Michael Lang, Prof. Dr. Jeffrey Owens, others.

Assoc. Prof. Mihaylova-Goleminova's participation is related to project activities under activity 3.3. "International Cooperation in the Strategic Areas of Higher Education" within the project BG-RRP-2.004-0008 "Sofia University - Marker for Innovation and Technological Transfer" (SUMMIT - Sofia University Marking Momentum for Innovation and Technological Transfer).

A discussion forum on these topics is forthcoming in Bulgaria, organized by the Faculty of Economics and Business Administration. The European Commission is currently working intensively on a new package, utilizing positive tax integration to overcome obstacles to the internal market. This is the "Business in Europe: The Framework for Income Taxation (BEFIT)" initiative, which will propose a comprehensive solution for corporate taxation in the EU. It will soon become clear whether unanimity will be achieved on the proposed new directives in the package.

In addition to initiatives and legal instruments in the field of positive tax integration, the European Commission has actively used instruments of negative tax integration in the field of corporate income taxation in recent years. Its decisions are the subject of a series of cases in the Court of Justice of the European Union and the General Court (the Union's courts) concerning "targeted state aid" (advanced transfer pricing agreements, tax rulings, tax assessment notices issued by tax administrations).

Over the past two years, the ECJ has demonstrated support for the tax sovereignty of the affected Member States from the EC's decisions in two key cases (Apple and Amazon).