We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Leonie Fischer, Jessica M. Müller & Christoph Spengel, The…
Article 59a of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2…
Introduction
The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have…
The Tax Court issued a nine to eight split decision of six opinions (three in favor and three dissenting) upholding the Service’s 1994 blocked income regulations.
Yesterday, February 9, 2023, the Tax…
Please find below a selection of articles published this January in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European…
In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision - “Making India a technology-driven and…
Energy security and energy prices have become one of the biggest economic challenges for the world right after the global pandemic. Commodity prices for coal, oil and gas increased sharply in 2022.[1…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters…
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"Pandora [Papers, VD] illustrates again the importance of tax transparency. Commission to come in coming months with directives on shell companies, publication of effective tax rates and…
