Direct taxation

50 articles available

The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy…

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

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

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

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, GloBE Rules and Tax Competition This article studies…

Highlights & Insights on European Taxation Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely accessible…

Jonathan Schwarz (Temple Tax Chambers; King’s College London) for article 3(2), treaty interpretation, burden of proof, OECD Commetary, UN Commentary

Even before introduction of the BEPS PPT, the UK has had purpose-based provisions in various forms, designed to limit access to treaty benefits in its double tax treaties since the 1960’s. Its…

Highlights & Insights on European Taxation Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely accessible…

Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2022) in Highlights & Insights on European Taxation, plus one freely accessible…