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William Byrnes (Texas A&M University Law)

To Tariff or Not to Tariff? That is the Question (before the U.S. Supreme Court)

November 10, 2025

Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programIn response to a question from some of our non-U.S.-educated tax law…

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Jean-Philippe van West (Tax Law Professor at Vrije Universiteit Brussel and Senior Counsel PwC Belgium)

The EU’s Tax Landscape: Changes, Challenges and Strategy in a New Geopolitical Order

November 7, 2025

After a decade shaped by the OECD’s BEPS project and successive EU directives aimed at curbing tax avoidance, European policymakers are recalibrating around competitiveness, simplification and…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University), Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation

November 3, 2025

CUSTOMS AND EXCISE, DIRECT TAXATION, EU LAW, INDIRECT TAXATIONPlease find below a selection of articles published this month (October 2025) in Highlights & Insights on European Taxation, plus one…

William Byrnes (Texas A&M University Law)

UN Tax Committee Confronts New Challenges from AI to Health Taxes

October 31, 2025

By Pramod Kumar Siva and William Byrnes of Texas A&M Law1. Previous Comments, Recommendations, and Policy Analysis to the OECD and UNPramod Kumar Siva and I have been closely following and engaging…

Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

A full carve-out for U.S. groups for Pillar 2: an EU Constitutional Trojan Horse?

October 6, 2025

1. IntroductionThe global minimum tax (Pillar Two) was implemented in the European Union in December 2022 through Directive (EU) 2022/2523 . At its core lies a system of “top-up tax” whereby the…

The Contents of Highlights & Insights on European Taxation Issue 9, 2025

October 1, 2025

Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2025) in Highlights & Insights on European Taxation, plus one freely accessible…

Prof. Dr. Helm (Public Sector Tax, Partner KPMG Germany )

Cross-Border Donations under Siege: The Münster Court’s Restrictive Ap-proach to EU Fundamental Freedoms

September 22, 2025

A Münster Fiscal Court’s late 2023 judgment illustrates a structural fault line in European tax law: while EU law promises free movement of capital, national courts continue to prioritize domestic…