International Tax Law

Stefan Greil (University of Hamburg; Tax administration, Germany), Christian Schwarz (University of Applied Sciences Düsseldorf), Stefan Stein (Quantum Transfer Pricing)

What’s ESG Got to Do with Transfer Pricing?

May 1, 2023

Climate change and the use of natural resources present us all with a major challenge. We all have our part in it and we can all contribute to ensure that we do not live at the expense of future…

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 05, 2023

April 14, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Rachna Matabudul, The Multilateral Instrument in Africa: A Strategic…

Sigrid Hemels (Prof. dr. Sigrid Hemels, State Councillor in the Dutch Council of State, professor of tax law, Erasmus University Rotterdam School of Law and affiliated to Lund University School of Economics and Management)

Diversity in Tax Panels: not a Nice to Have, but a Need to Have!

November 11, 2022

“Oh, I was so happy when I was told you were in the panel!” It is always nice that someone is pleased with your presence, but this surprised me a bit. The OECD employee who made this confession had…

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

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

June 6, 2022

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…

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

What is in a language? Parlez-vous français?

March 31, 2022

English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC [2022] UKUT 45 (TCC). raised issues around the interpretation of a tax…

Jonathan Schwarz (Temple Tax Chambers; King’s College London) for PVD article 44

Where is a person “established”?

February 21, 2022

Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…

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

Non-discrimination: equal treatment prevails for young backpacker

January 3, 2022

The right to be free from discrimination is perhaps the single most important human right as indicated by the fact that it appears as the first article in the UN Universal Declaration of Human Rights…

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

When is tax payable “in accordance with” a double tax treaty?

October 29, 2021

G E Financial Investments Limited v HMRC [2021] UKFTT 210 (TC) raised central aspects of the interpretation of double tax treaties. My previous blogs considered the corporate residence under…

Jonathan Schwarz (Temple Tax Chambers; King’s College London) for Delaware law, habitual exercise

Permanent Establishment: when is business carried on?

September 3, 2021

Last month my blog discussed the questions relating to corporate residence and article 4(1) of the UK-US Double Tax Treaty raised in G E Financial Investments v HMRC [2021] UKFTT 210 (TC). This…