A widely accepted view in contemporary tax literature is that international taxation is increasingly shifting toward multilateralism. This article argues that the current evolution reflects not the…
Please find below a selection of articles published this month (March 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California…
IntroductionThe application of the beneficial ownership limitation in double taxation conventions (“DTCs”) continues to be a key area of focus in tax treaty disputes. Moreover, court decisions giving…
The United States is once again looking into a Destination‑Based Cash Flow Tax (DBCFT) as a corporate tax reform initiative; a tax system based on cash flows that shifts the geographic allocation of…
Please find below a selection of articles published this month (February 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:Not ‘Super Tax Havens’ After AllWhen crypto-assets were first introduced, tax…
Contemporary trade agreements extend far beyond tariff reduction and market access. They have increasingly become instruments of regulatory coordination, producing tangible effects on environmental…
Please find below a selection of articles published this month (January 2026) in Highlights & Insights on European Taxation, plus one freely accessible article.Highlights &…
