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The Contents of Highlights & Insights on European Taxation, Issue 2, 2026

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

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We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Not ‘Super Tax Havens’ After AllWhen crypto-assets were first introduced, tax…

Contemporary trade agreements extend far beyond tariff reduction and market access. They have increasingly become instruments of regulatory coordination, producing tangible effects on environmental…

1.0          Introduction:In International Taxation Landscape, Permanent Establishment (PE) taxation has always been a topic of evolving dimensions. Article 5 of OECD MC deals with PE and its…

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

The OECD's release of the "Side-by-Side Package" on 5 January 2026 marks a watershed moment for the Global Minimum Tax (GMT). After months of painstaking multilateral negotiations, which likely…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Debate: The Normative Case for a Global Minimum Tax on Ultra-High-Net-Worth…

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