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…
1. IntroductionAfter lengthy discussions at OECD/Inclusive Framework level, the Global Minimum Tax Rules – or Pillar Two rules – were adopted on 20 December 2021. Two days later, the European…
IntroductionThe publication of the OECD Pillar 2 Side-by-Side (SbS) Package marks a decisive moment in the evolution of the Global Minimum Tax (Pillar 2 or GloBE ) and its…
Please find below a selection of articles published this month (December 2025) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
The European Union currently comprises twenty-seven Member States, each maintaining its own rules on company law, labour relations, insolvency and taxation. The European Commission’s proposal for a “…
A new rhythm in international taxation when facing classic problemsIn recent years, the tax world is being shaken at an international level. Historically the negotiation and entry into force of…
Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programWe appreciate the opportunity to provide input on this historic…
Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate program.AbstractThe European Union has transposed Pillar Two into EU law,…
Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programAbstractWe appreciate this opportunity to provide article-by-article…
On September 25, 2025, Perrigo v. U.S. was decided, marking a significant win for the taxpayer, particularly in the Court’s finding regarding economic substance and risks. The Federal Judge in…
