This is the second part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…
This is the first part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…
Does the helm of command over international tax policy shift to the United Nations? This is the scenario that could be envisioned following the Nov. 22 U.N. General Assembly that approved the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Andrés Báez Moreno & Yariv Brauner, Pillar One and Alchemy: What Can We…
Highlights & Insights on European Taxation
Please find below a selection of articles published this November in Highlights & Insights on European Taxation, plus one freely accessible article…
Welcome to the latest tax podcast in the International Law Talk series. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…
What is CBAM?
Have you heard of CBAM? No? Well, depending on your line of business it may now be time to read up on it. The major EU framework was established by an EU Regulation adopted by EU co-…
Introduction
Two and a half years ago, the Kluwer International Tax Blog published a great contribution from Pawel Mikula titled “Are the Court of Justice of the European Union (CJEU)’s judgments on…
Highlights & Insights on European Taxation
Please find below a selection of articles published in October 2023 in Highlights & Insights on European Taxation, plus one freely accessible…
The GloBE Model Rules have introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT) into the ruleset of the international compromise on an effective minimum tax (“Pillar 2”). A QDMTT is defined…
