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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…

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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 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…

Raffaele Russo (Partner, Studio Chiomenti. Senior Fellow, University of Amsterdam)

Magnifica Humanitas: What Pope Leo XIV’s Encyclical Tells Us About Digital Service Taxes

July 3, 2026

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…

The Contents of Highlights & Insights on European Taxation, Issue 6, 2026

July 1, 2026

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…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 8/9, 2026

June 23, 2026

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…

Effective Resolution of International Tax Disputes

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

“Foreseeably relevant” information or a “fishing expedition” in a transfer pricing case?

June 22, 2026

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…