Latest

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, Issue 3, 2026

April 1, 2026

Please find below a selection of articles published this month (March 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights & Insights on European…

Articles

Enjoy new articles covering various topics every day. If you would like to join our authors and gain recognition in a legal world contact Editorial Guidelines.

Bahareh Gholizadeh (PhD Candidate and lecturer in corporate law at Tilburg University (Law School)), Ricardo Garcia Anton (Assistant professor of International and European Tax Law at, Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg University.)

Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law

March 30, 2026

Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California,…

Robert Danon (Head of Tax Policy Center, University of Lausanne; and Partner, DANON, Lausanne)

A few thoughts on the recent application of the beneficial ownership limitation in tax treaty disputes

March 27, 2026

IntroductionThe application of the beneficial ownership limitation in double taxation conventions (“DTCs”) continues to be a key area of focus in tax treaty disputes. Moreover, court decisions giving…

Maarten de Wilde (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam)

Why Europe should strategise on the U.S. DBCFT debate, and fast

March 25, 2026

The United States is once again looking into a Destination‑Based Cash Flow Tax (DBCFT) as a corporate tax reform initiative; a tax system based on cash flows that shifts the geographic allocation of…

The Contents of Highlights & Insights on European Taxation, Issue 2, 2026

March 3, 2026

Please find below a selection of articles published this month (February 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights & Insights on European…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 3, 2026

March 2, 2026

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Not ‘Super Tax Havens’ After AllWhen crypto-assets were first introduced, tax…

Luis Wolf Trzcina (Brazilian economist, accountant and lawyer. Master in Tax Law in Brazil and in the United States. )

Tax, Trade and Trust: The EU–Mercosur Agreement as an ESG Tool

February 27, 2026

Contemporary trade agreements extend far beyond tariff reduction and market access. They have increasingly become instruments of regulatory coordination, producing tangible effects on environmental…