Please find below a selection of articles published this month (February 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Not ‘Super Tax Havens’ After AllWhen crypto-assets were first introduced, tax…
Contemporary trade agreements extend far beyond tariff reduction and market access. They have increasingly become instruments of regulatory coordination, producing tangible effects on environmental…
Please find below a selection of articles published this month (January 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
The OECD's release of the "Side-by-Side Package" on 5 January 2026 marks a watershed moment for the Global Minimum Tax (GMT). After months of painstaking multilateral negotiations, which likely…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Debate: The Normative Case for a Global Minimum Tax on Ultra-High-Net-Worth…
The recent decision of the Federal Court of Canada in Canada (National Revenue) v. Shopify Inc. (2025 FC 968) is a rare decision on the Joint Council of Europe/OECD Convention on Mutual…
IntroductionOn 5 January 2026, the OECD Inclusive Framework announced what many have heralded as a breakthrough: the Side-by-Side (SbS) Package. The package was presented as evidence of the maturity…
Addressing entrenched inequalities permeating society, has been the concern of political justice. So though the term justice has assumed importance in the realm of political science…
