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Maria Amparo Grau Ruiz (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)

Better taxation and public expenditure

December 16, 2025

A new rhythm in international taxation when facing classic problemsIn recent years, the tax world is being shaken at an international level. Historically the negotiation and entry into force of…

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William Byrnes (Texas A&M University Law)

Kumar & Byrnes' Comments on Dispute Prevention and Resolution For UN's Framework Convention

December 8, 2025

Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programWe appreciate the opportunity to provide input on this historic effort…

William Byrnes (Texas A&M University Law)

Pillar Two Side-by-Side Challenges of EU Law, Global Tax Governance, Sovereignty. Comments for a Rational Win-Win Path Forward.

December 5, 2025

Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate program.AbstractThe European Union has transposed Pillar Two into EU law,…

William Byrnes (Texas A&M University Law)

Kumar & Byrnes' Comments With Recommended Text for UN Framework Agreement

December 3, 2025

Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programAbstractWe appreciate this opportunity to provide article-by-article…

Texas A&M International Tax Risk Management graduate program

William Byrnes (Texas A&M University Law)

Understanding the 2025 Perrigo Decision Through the Lens of a Craps Game

December 1, 2025

On September 25, 2025, Perrigo v. U.S. was decided, marking a significant win for the taxpayer, particularly in the Court’s finding regarding economic substance and risks. The Federal Judge in the…

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

Proportionality stricto sensu and the need for an autonomous EU rule-of-law review in direct taxation

December 1, 2025

Written version of the speech delivered on 21 November 2025 during Assonime’s second International Tax Conference in RomeLadies and gentlemen, colleagues, dear friends,Thanks for the invitation to…

Federico De Alfieri (Chiomenti), Nicola Vernola (Junior Associate, Studio Chiomenti)

Shaping a Fair and Consistent Tax Order in a Fragmented World: Between Realism and Ambition

November 25, 2025

Assonime’s second International Tax Italian Conference confronts the side-by-side eraFederico De Alfieri – Nicola Vernola Tax experts, business leaders and policymakers convened in Rome on 21…