1 IntroductionIn the summer of 2025, under American political pressure, the G7 agreed on an exemption for American business from the global 15% minimum tax (Pillar Two). European…
On 12 December 2022, Zbyněk Stanjura, Minister for Finance of Czechia, in representation of the EU Council, announced the implementation of the OECD Pillar Two in Europe in this way: “I am very…
*This post was first published on the website of Maastricht University*
In recent weeks the tax world gave a lot of attention to how President Trump blew up some serious advancements in…
Introduction
Throughout my professional life, I have worked with international tax law. Consequently, I have witnessed various trends and tendencies for more than a quarter of a century. The period…
Incongruence between Taxation and Representation in the 21st Century from a European Union (EU) Perspective
The phenomenon of increasing mobility of individual taxpayers is manifesting itself all…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of…
Felix Desmyttere[1] and Juan Manuel Vazquez[2]
It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Joachim Englisch, Dynamic References to International Soft Law Agreements:…
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…
