*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…
This is the second part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…
This is the first part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…
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‘You are so beautiful’ was a famous song from Joe Cocker. When DEBRA (the draft Debt-Equity Bias Reduction Allowance-directive) arrived many tax lawyers responded very positively. At last, a…
Ivan Ozai (Osgoode Hall Law School, York University)
Increasing concerns about anthropogenic climate change have motivated governments to strengthen policies to reduce greenhouse gas (GHG) emissions…
Legend has it that a medieval hero of Spain, the Castilian knight El Cid, won a battle after death when his wife strapped his dead body to his horse, knowing that his reputation as an invincible…
For some time now, Poland and Hungary have been under scrutiny from the European Commission for their violation of the rule of law, as we read with some regularity in the daily press. Recently,…