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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…

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…

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…

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…

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…

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…