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 2, 2024

March 12, 2024

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

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

Stock lending -beneficial ownership and tax avoidance- again!

February 12, 2024

Although the meaning of beneficial ownership in tax treaties first burst onto the scene in Indofood International Finance Ltd v JP Morgan Chase Bank N.A. London Branch [2006] EWCA Civ 158 and, for…

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 12, 2023

December 29, 2023

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…

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 11, 2023

December 7, 2023

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…

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, 2023

November 3, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published in October 2023 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) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 9, 2023

October 5, 2023

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…

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 8, 2023

August 28, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 2023) 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) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 7, 2023

July 29, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 2023) 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) , Dennis Weber (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)

The Contents of Highlights & Insights on European Taxation, Issue 6, 2023

July 13, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published last month, June 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…