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Raffaele Russo (Partner, Studio Chiomenti. Senior Fellow, University of Amsterdam)

Magnifica Humanitas: What Pope Leo XIV’s Encyclical Tells Us About Digital Service Taxes

July 3, 2026

Pope Leo XIV’s Magnifica Humanitas, published on the 135th anniversary of Rerum Novarum, calls for data to be treated as a common good. It denounces a new form of digital colonialism, where user data…

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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 6, 2026

July 1, 2026

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

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 8/9, 2026

June 23, 2026

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Sourcing the Unsourceable: Cross Border Tax Implications of Cryptographic…

Effective Resolution of International Tax Disputes

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

“Foreseeably relevant” information or a “fishing expedition” in a transfer pricing case?

June 22, 2026

The United Kingdom First-tier tax Tribunal has declined to order the disclosure of a US parent company's group consolidated financial statements and US entity level financial statements in a case…

Yash Sinha

How India’s Tiger Global Ruling Collapses Treaty Residence Into an Anti-Abuse Inquiry

June 22, 2026

Bilateral tax treaties prevent double taxation in several ways. One is by identifying a taxpayer’s residence (“treaty residence”) and reserving taxing rights to that state alone. Anti-abuse rules ask…

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

When Equivalence Stops Short: The Side-by-Side Safe Harbour and Its Uneasy Fit with Revised ATAD CFC Rules

June 19, 2026

This piece examines the CFC carve-out in the reportedly leaked EU Tax Omnibus proposal and argues that, rather than simply reducing overlap with Pillar Two, it introduces a layered exemption that…

The Contents of Highlights & Insights on European Taxation, Issue 5, 2026

June 2, 2026

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