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 &…
Highlights & Insights on European TaxationPlease find below a selection of articles published this month (July 2025) in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European TaxationPlease find below a selection of articles published this month (April 2025) in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (March 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
Highlights & Insights on European Taxation
Please find below a selection of articles published December 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European Taxation
Please find below a selection of articles published this November in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European Taxation
Please find below a selection of articles published in September 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…
