We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Koen Lenaerts, The Role of the Court of Justice in Enhancing Tax Fairness in…
Highlights & Insights on European TaxationPlease find below a selection of articles published this month (April 2025) in Highlights & Insights on European Taxation, plus one…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Antonio Lopo Martinez, Global Taxation’s Price: Quantifying Pillar Two…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Xiaorong Li, An Analysis on Expropriation Risks of Top-Up Tax under Pillar…
Prof. Dr. Robert J. Danon, University of Lausanne /DANON /Prof. Dr. Adolfo Martín Jiménez, University of Cádiz/AMJ ITC
On 24-27 March 2025, the United Nations Committee of Experts on International…
Transfer pricing adjustments under Article 9 of the model treaties are the most common form of dispute that is dealt with under the mutual agreement procedure. It is for this reason that the OECD…
Trump wasted no time. Just over a month after the 20 January Memoranda, the President issued a new Memorandum on 21 February, this time setting his sights squarely on the digital sector. Presented as…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (March 2025) in Highlights & Insights on European Taxation, plus one freely…
Taxes are an unavoidable aspect of our lives and play a crucial role by shaping how a country grows and serves its people. Beyond being a financial obligation, taxes represent the primary source of…
On December 30th of last year, the Indian Income Tax Appellate Tribunal was the first “quasi judicial institution” to apply the PPT to a treaty-shopping arrangement.[1] The case concerned a dispute…
