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Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 5, 2026

May 18, 2026

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:‘Gross’ly Overlooked: The Difficulties of Implementing the New Article 12AA…

Articles

Enjoy new articles covering various topics every day. If you would like to join our authors and gain recognition in a legal world contact Editorial Guidelines.

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 4, 2026

May 4, 2026

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

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

Taxation as a Driver of Energy Transition: How China Rewrote Its Vulnerability to Oil Shocks

April 15, 2026

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…

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

The Alchemy of Agreements: Examining India’s FTA’s in an Evolving Global Order

April 14, 2026

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…

Guillermo O. Teijeiro (Bomchil)

Between Coordination and Sovereignty: The Illusion of Multilateralism in International Tax Law

April 9, 2026

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…

The Contents of Highlights & Insights on European Taxation, Issue 3, 2026

April 1, 2026

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…

Bahareh Gholizadeh (PhD Candidate and lecturer in corporate law at Tilburg University (Law School)), Ricardo Garcia Anton (Assistant professor of International and European Tax Law at, Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg University.)

Global Value Chains and the Separate-entity Principle: Rethinking intra-group relationships in Corporate Law and International Tax Law

March 30, 2026

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,…