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P.V.S.S. Prasad (Member ICAI, immediate past Chair IFA India)

New dimension of PE Taxation- Substance Over Form

February 9, 2026

1.0 Introduction:In International Taxation Landscape, Permanent Establishment (PE) taxation has always been a topic of evolving dimensions. Article 5 of OECD MC deals with PE and its…

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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 1, 2026

February 2, 2026

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

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

The Side-by-Side Package and the fate of the Global Minimum Tax

January 30, 2026

The OECD's release of the "Side-by-Side Package" on 5 January 2026 marks a watershed moment for the Global Minimum Tax (GMT). After months of painstaking multilateral negotiations, which likely…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 01, 2026

January 26, 2026

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Debate: The Normative Case for a Global Minimum Tax on Ultra-High-Net-Worth…

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

Mutual Administrative Assistance in Tax Matters: Limits on Assistance

January 21, 2026

The recent decision of the Federal Court of Canada in Canada (National Revenue) v. Shopify Inc. (2025 FC 968) is a rare decision on the Joint Council of Europe/OECD Convention on Mutual…

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

The SbS Package and the Irony of Global Tax Cooperation

January 20, 2026

IntroductionOn 5 January 2026, the OECD Inclusive Framework announced what many have heralded as a breakthrough: the Side-by-Side (SbS) Package. The package was presented as evidence of the maturity…

Mukesh Butani (Managing Partner at BMR Legal), Pranoy Goswami, Spandana Koona (BMR Legal)

A Kaleidoscope for an Equitable and just Future: Examining the Merits of the Draft Text of the United Nations Framework Convention on International Tax Cooperation

January 14, 2026

Addressing entrenched inequalities permeating society, has been the concern of political justice. So though the term justice has assumed importance in the realm of political science, it is quite…