Latest

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…

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.

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

Permanent Establishment: Welcome to the Hotel California*

September 16, 2025

The Indian Supreme Court has again expressed its views on the meaning of PE in the context of franchise arrangements for the operation of hotels in India under a well known brand. It also reflects a…

Duco ter Steege (Corporate income tax specialist at the Dutch Tax Administration)

Tax incentives everywhere: what will come of it?

September 15, 2025

1. IntroductionEarlier this year, the 2024 update of the OECD Investment Tax Incentives Database (ITID) was published. The ITID provides useful information on the design, eligibility and governance…

Mees Vergouwen (Assistant professor at Leiden University and tax advisor at KPMG Meijburg & Co)

The reference for a preliminary ruling on the compatibility of the UTPR with primary EU law and customary international law: a comment

September 10, 2025

On 17 July 2025 the Belgian Constitutional Court requested a preliminary ruling from the Court of Justice of the European Union (CJEU) regarding the compatibility, and by extension the validity, of…

Raffaele Russo (Partner, Studio Chiomenti. Senior Fellow, University of Amsterdam) , Nicola Vernola (Junior Associate, Studio Chiomenti)

The international tax landscape: Minimum Tax and Maximum Confusion

September 5, 2025

This contribution analyzes the recent instability and uncertainty affecting the international tax landscape as of mid-2025 and identifies the key items to monitor regarding the evolution of the…

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 8, 2025

September 1, 2025

Giorgio Beretta (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam) and Dennis Weber (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens &…

William Byrnes (Texas A&M University Law)

Comments with Proposed Text for the UN Intergovernmental Committee Drafting the International Tax Cooperation Convention

August 6, 2025

From Pramod Kumar Siva and William Byrnes of Texas A&M University Law's International Tax Risk Management Graduate ProgramRe: Workstream I (Framework Convention), Workstream II (Protocol on Cross…