The principal purpose of tax treaties is the avoidance of double taxation. Outcomes that result in double taxation inherently run contrary to that purpose. That appears to be the case in…
Please find below a selection of articles published this month (September 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
For years, decarbonization was often presented as a matter of purpose: a commitment to future generations and to the legacy we wish to leave behind. That remains compelling. But the argument has…
My blogs in 2026 have examined cases where tax authorities’ requests for information, either for their own investigations or in connection with exchanges with other authorities, have been contested…
Please find below a selection of articles published this month (August 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
1. Current international tax landscape’s impact on LATAMThe current international tax landscape from a Latin American perspective can be described in just three words:…
Please find below a selection of articles published this month (July 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
BEPS Action 5: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5: 2015 Final Report defined a “preferential” tax regime as one that …
Pope Leo XIV’s Magnifica Humanitas, published on the 135th anniversary of Rerum Novarum, calls for data to be treated as a common good. It denounces a new form of digital colonialism, where user data…
Please find below a selection of articles published this month (June 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
