1 AI and XAI in tax law [1][2]
Artificial intelligence (AI) systems are becoming increasingly central in the global economy. According to PWC estimates, they may provide boosts of up to 26…
Introduction: some uneasy questions
Taxation is at the core of the UN 2030 Agenda since it is an essential element to build a more equal, as well as more prosperous, society and provides the “…
A new carbon pricing instrument
In autumn 2021, the Austrian government presented its long announced eco-social tax reform as part of its climate strategy to minimize the Austrian greenhouse gas…
When India’s Finance Minister rose before the Lok Sabha (House of Commons) on 1st Feb, 2022 to present her budget for India’s fiscal year 2022-23 (April 1, 2022 to March 31, 2023), she compressed the…
From 1 January 2021, a new EU own resource based on non-recycled plastic packaging has been introduced by a new Own Resources Decision adopted by Council Decision 2053/2020. It is a national…
After more than 40 years, in December 2020, Italy and Switzerland signed a new agreement concerning cross-border workers. This update, part of a joint political commitment dated 2015, arrived…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Han Kogels, Good Intentions and a Call for Higher Speed on the Bumpy…
The most recent UN Climate Change Conference in Glasgow, or COP26, attracted the attention of long-term investors. The reason for that was the announcement of the International Financial Reporting…
by Dr Florian S. Zawodsky and André Thoß, LL.M., EY National Office Tax Germany
The use of crypto coins and tokens is on the rise. With the perception of constant and unrestrained gains in value…
Prof.dr. M.F. (Maarten) de Wilde[1]
Summary
On 20 December 2021, the OECD published the announced Pillar Two Model Rules, as part of the envisaged establishment of a global 15% minimum level of…
