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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 2, 2026

March 3, 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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Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 3, 2026

March 2, 2026

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…

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

Tax, Trade and Trust: The EU–Mercosur Agreement as an ESG Tool

February 27, 2026

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

P.V.S.S. Prasad (Member ICAI, immediate past Chair IFA India)

New dimension of PE Taxation- Substance Over Form

February 9, 2026

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…

The Contents of Highlights & Insights on European Taxation, Issue 1, 2026

February 2, 2026

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…

Raffaele Russo (Partner, Studio Chiomenti. Senior Fellow, University of Amsterdam), Nicola Vernola (Junior Associate, Studio Chiomenti)

The Side-by-Side Package and the fate of the Global Minimum Tax

January 30, 2026

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…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 54, Issue 01, 2026

January 26, 2026

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…