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…
Maarten de Wilde[1] and Ciska Wisman[2]SummaryIn this contribution, the authors operationalize a concrete numerical example to explain why all top-up tax variants under the EU Pillar Two Directive…
Highlights & Insights on European TaxationPlease find below a selection of articles published this month (May 2025) in Highlights & Insights on European Taxation, plus one…
IntroductionOn 22 May we delivered an opening address on the current practical challenges of dispute prevention and resolution at the International Tax Dispute Day organized in Singapore by the Tax…
The Judicial Committee of the Privy Council (the highest appeal court for a number of Commonwealth countries) ruled last month that payment rapid payment of dividends by a Trinidadian company…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Koen Lenaerts, The Role of the Court of Justice in Enhancing Tax Fairness in…
Highlights & Insights on European TaxationPlease find below a selection of articles published this month (April 2025) in Highlights & Insights on European Taxation, plus one…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Antonio Lopo Martinez, Global Taxation’s Price: Quantifying Pillar Two…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Xiaorong Li, An Analysis on Expropriation Risks of Top-Up Tax under Pillar…
Prof. Dr. Robert J. Danon, University of Lausanne /DANON /Prof. Dr. Adolfo Martín Jiménez, University of Cádiz/AMJ ITC
On 24-27 March 2025, the United Nations Committee of Experts on International…
