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Leopoldo Parada (Reader in Tax Law, King’s College London )

Pillar Two in Europe: Tax Justice or Strategic Misstep?

July 16, 2025

On 12 December 2022, Zbyněk Stanjura, Minister for Finance of Czechia, in representation of the EU Council, announced the implementation of the OECD Pillar Two in Europe in this way: “I am very…

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Maarten de Wilde (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam) , Ciska Wisman (affiliated with the University of Amsterdam (UoA), Amsterdam, the Netherlands)

Why all top-up tax variants in the EU Pillar Two Directive collide with the EU’s fundamental freedoms (and how to solve this)

June 16, 2025

Maarten de Wilde[1] and Ciska Wisman[2]SummaryIn this contribution, the authors operationalize a concrete numerical example to explain why all top-up tax variants under the EU Pillar Two Directive…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation

May 30, 2025

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

Robert Danon (Head of Tax Policy Center, University of Lausanne, Partner, DANON, Lausanne and Chairman of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA))

The effectiveness of the Mutual Agreement Procedure and the global tax controversy landscape: some critical observations on current pressure areas and suggestions to improve the framework

May 28, 2025

IntroductionOn 22 May we delivered an opening address on the current practical challenges of dispute prevention and resolution at the International Tax Dispute Day organized in Singapore by the Tax…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

No abusive treaty-shopping of Caricom multilateral tax treaty

May 22, 2025

The Judicial Committee of the Privy Council (the highest appeal court for a number of Commonwealth countries) ruled last month that payment rapid payment of dividends by a Trinidadian company …

Ben Kiekebeld (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)

The Contents of EC Tax Review, Volume 34, Issue 03, 2025

May 20, 2025

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Koen Lenaerts, The Role of the Court of Justice in Enhancing Tax Fairness in…

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

May 2, 2025

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