Please find below a selection of articles published this month (May 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
In an era where tax administrations seek increasing amounts of information from taxpayers and others, and where the routinely exchange information with each other, a recent decision of the European…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:‘Gross’ly Overlooked: The Difficulties of Implementing the New Article 12AA…
Please find below a selection of articles published this month (April 2026) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights…
1. Introduction: A Geopolitical Expectation That Did Not MaterializeWhen disruptions affect global oil supply, the economic consequences tend to follow a familiar script: prices rise and energy-…
In order to appreciate the importance of the international trade to economic development, it is pertinent to note the observation of Joseph Stiglitz in his book titled "Globalisation and it’s…
A widely accepted view in contemporary tax literature is that international taxation is increasingly shifting toward multilateralism. This article argues that the current evolution reflects not the…
Please find below a selection of articles published this month (March 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California…
IntroductionThe application of the beneficial ownership limitation in double taxation conventions (“DTCs”) continues to be a key area of focus in tax treaty disputes. Moreover, court decisions giving…
