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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 9 2026

October 2, 2026

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

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Luis Wolf Trzcina (Brazilian economist, accountant and lawyer. Master in Tax Law in Brazil and in the United States. )

Decarbonization as a Strategic Imperative: Why Tax Policy Matters

September 30, 2026

For years, decarbonization was often presented as a matter of purpose: a commitment to future generations and to the legacy we wish to leave behind. That remains compelling. But the argument has…

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

Information powers of authorities and fundamental principles of law under the EU court’s microscope

September 8, 2026

My blogs in 2026 have examined cases where tax authorities’ requests for information, either for their own investigations or in connection with exchanges with other authorities, have been contested…

The Contents of Highlights & Insights on European Taxation, Issue 8 2026

September 1, 2026

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

Guillermo O. Teijeiro (Bomchil)

Taxation, Investment and Competitiveness in a Changing International Landscape: A Latin American Perspective

August 11, 2026

1. Current international tax landscape’s impact on LATAMThe current international tax landscape from a Latin American perspective can be described in just three words: Fragmentation, uncertainty…

The Contents of Highlights & Insights on European Taxation, Issue 7, 2026

August 5, 2026

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

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

BEPS Action 5: harmful tax competition What is “substance”?

July 13, 2026

BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5: 2015 Final Report defined a “preferential” tax regime as one that offers…