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…
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…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall…
“[A]ny State claiming a pioneer role in the development of new technologies bears
special responsibility for striking the right balance in this regard”
– The European Court of Human Rights in the S…
