Direct taxation

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 1, 2025

February 4, 2025

Highlights & Insights on European Taxation Please find below a selection of articles published this month (January 2025) in Highlights & Insights on European Taxation, plus one freely accessible…

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

Credit where credit is due

January 7, 2025

Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 12, 2024

January 2, 2025

Highlights & Insights on European Taxation Please find below a selection of articles published this month (December 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 11, 2024

December 2, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (November 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 10, 2024

November 1, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (October 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 9, 2024

October 1, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 8, 2024

August 30, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 6, 2024

July 3, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (June 2024) in Highlights & Insights on European Taxation, plus one freely accessible article…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

The Contents of Highlights & Insights on European Taxation, Issue 5, 2024

June 5, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (May 2024) in Highlights & Insights on European Taxation, plus one freely accessible article…