Highlights & Insights on European Taxation
Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Brown & G. Jackson, Interpretation of Multi-Lateral Treaties: The…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (September 2022) in Highlights & Insights on European Taxation, plus one freely…
By María Amparo Grau Ruiz[1]
Why taxation of carbon offset credits matters?
A carbon offset is basically a removal or reduction in greenhouse gases (GHG) emissions, or an increase in carbon storage,…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2022) in Highlights & Insights on European Taxation, plus one freely…
On August 25, 2022, the Sixth Circuit Court of Appeals answered a fundamental question about advance pricing agreements (APAs): Is an APA a contract between the IRS and a taxpayer?[1] If it is a…
Main features of the new extraordinary prepayment on account of Income Tax
General Resolution 5248/22 (the Resolution), issued by the Argentine Tax Agency (AFIP), and gazetted on August 16, 2022…
On Thursday, August 18, 2022, Chief Judge Kathleen Kerrigan of the U.S. Tax Court published her 75-page decision on the Medtronic and I.R.S. controversy (“Medtronic III”).[1] This decision resulted…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Zhe Chen & Bart Peeters, A Study on the Protection of Taxpayer Rights in…
1. The IIR and the top-down approach
It has become commonplace that the current OECD and Inclusive Framework (IF) proposals to address the tax challenges of the digital economy will represent a…
