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On December 30th of last year, the Indian Income Tax Appellate Tribunal was the first “quasi judicial institution” to apply the PPT to a treaty-shopping arrangement.[1] The case concerned a dispute…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Tina Ehrke-Rabel & Barbara Gunacker-Slawitsch, Tax Administration AI: The…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Axel Cordewener, ‘Windfall Taxes’ under Regulation (EU) 2022/1854: Soon…

"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass) Prior to the OECD…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Luc De Broe & Dieter Bettens, Earth to OECD: Exercise Restraint in Marking a…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tamir Shanan, Doron Narotzki & Noam Zamir, A Time to Institutionalize the…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, Will the Road to Carbon Neutrality Become Even More Bumpy Than…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Vladimir Starkov, The Need for Plan B: Comments As of mid-July 2024, the…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Rita De La Feria, What Is Tax Fairness? In the last two decades, the term …