Executive summary:
When we look at the digital economy, we tend to think of it as a global, intangible and knowledge-driven system. However, the digital economy is not only driven by patents or…
The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy…
The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich…
Introduction
On 8 February 2023, Mathias Cormann, Secretary-General of the OECD, hosted the OECD’s first Inclusive Forum on Carbon Mitigation Approaches (IFCMA). As its name indicates and as many…
The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the work of Friedrich Nietzsche. Unfortunately, this fascinating circular conception of life's events…
On 28 September 2022, the Organisation for Economic Cooperation and Development (OECD) published its Bilateral Advance Pricing Arrangement Manual (BAPAM).[1] The BAPAM aims to help streamline…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Eric C.C.M. Kemmeren, Taxing Interest in the Debtor State as an…
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…
Please find below a selection of articles published this February in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European Taxation…
