We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of…
Resolution 78/230 was approved by the United Nations General Assembly in December, 2023, creating a mandate for an ad-hoc committee inclusive of all UN member states to draft the terms of reference…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (March 2024) in Highlights & Insights on European Taxation, plus one freely…
In my previous blog I examined the Tax Court of Canada’s analysis of the meaning of beneficial ownership in tax treaties in Husky Energy Inc. v The King, 2023 TCC 167 in relation to stock or…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Irma Mosquera Valderrama, Throughput Legitimacy of the Peer Review Process…
Introduction
The anti-profiteering law[1] under the Goods and Services Tax law (‘GST’) in India has been a subject matter of debate since the time GST was introduced. More than a hundred petitioners…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (February 2024) in Highlights & Insights on European Taxation, plus one freely…
AN INTRODUCTION IS IN ORDER
As the new Managing Editor of the Kluwer International Tax Blog I have been asked to introduce myself to our audience. Such an invitation is also an opportunity for self-…
Maarten de Wilde[1]
Summary
On 19 February 2024 the Inclusive Framework on BEPS published its report on Amount B of Pillar One. The report adds to the discourse a standardised return-on-sales-…
What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income?
The current version of the United Nations Model Double Taxation Convention…
