We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Alice Pirlot, Climate Clubs: An International Tax Law Perspective
Global…
Melina Rocha[1]
The long-awaited tax reform to implement a VAT system in Brazil was finally enacted after more than 35 years of discussions and several failed attempts. The main issue that prevented…
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget,…
Although the meaning of beneficial ownership in tax treaties first burst onto the scene in Indofood International Finance Ltd v JP Morgan Chase Bank N.A. London Branch [2006] EWCA Civ 158 and, for…
Introduction
In Fall 2021, almost 140 members of the Organisation for Economic Cooperation and Development (OECD) / Group of Twenty (G20) Inclusive Framework (IF) on Base Erosion and Profit Shifting…
Felix Desmyttere[1] and Juan Manuel Vazquez[2]
It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Joachim Englisch, Dynamic References to International Soft Law…
Back in 2015, my first ever blog asked Does the UK Diverted Profits Tax help or hurt BEPS? Whatever the answer, the level of complexity and the challenges it brought to UK cross-border taxation…
Dear Estimated Readers,
I hope you are enjoying and making the most of your well-deserved Winter holidays!
I only disturb your “tax-free” peace to make a short announcement before the closure of 2023…
Highlights & Insights on European Taxation
Please find below a selection of articles published December 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…
