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…
IntroductionThe publication of the OECD Pillar 2 Side-by-Side (SbS) Package marks a decisive moment in the evolution of the Global Minimum Tax (Pillar 2 or GloBE ) and its interaction with EU…
Please find below a selection of articles published this month (December 2025) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights & Insights on European…
The European Union currently comprises twenty-seven Member States, each maintaining its own rules on company law, labour relations, insolvency and taxation. The European Commission’s proposal for a …
Written version of the speech delivered on 21 November 2025 during Assonime’s second International Tax Conference in RomeLadies and gentlemen, colleagues, dear friends,Thanks for the invitation to…
CUSTOMS AND EXCISE, DIRECT TAXATION, EU LAW, INDIRECT TAXATIONPlease find below a selection of articles published this month (October 2025) in Highlights & Insights on European Taxation, plus one…
1. IntroductionThe global minimum tax (Pillar Two) was implemented in the European Union in December 2022 through Directive (EU) 2022/2523 . At its core lies a system of “top-up tax” whereby the…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2025) in Highlights & Insights on European Taxation, plus one freely accessible…
Giorgio Beretta (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam) and Dennis Weber (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens &…
