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1. Introduction: A Geopolitical Expectation That Did Not MaterializeWhen disruptions affect global oil supply, the economic consequences tend to follow a familiar script: prices rise and energy…

In order to appreciate the importance of the international trade to economic development, it is pertinent to note the observation of Joseph Stiglitz in his book titled "Globalisation and it’s…

A widely accepted view in contemporary tax literature is that international taxation is increasingly shifting toward multilateralism. This article argues that the current evolution reflects not the…

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

Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California,…

IntroductionThe application of the beneficial ownership limitation in double taxation conventions (“DTCs”) continues to be a key area of focus in tax treaty disputes. Moreover, court decisions giving…