The peculiarities of German Tax Law and its potential exemptions concerning Non-Profit-Organizations (NPO’s) are only rarely of interest to a wider audience, even among lawyers, tax professionals and…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Nevia Čičin-Šain & Joachim Englisch, DAC 7: An Entire New…
The first part of this two-piece article titled “Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I” provided an overview of the new place of…
On 7 December 2021, government ministers from European Union (EU) countries gathering at the EU Council agreed on updates of the current rules governing value added tax (VAT) rates for goods and…
The right to be free from discrimination is perhaps the single most important human right as indicated by the fact that it appears as the first article in the UN Universal Declaration of Human Rights…
Legend has it that a medieval hero of Spain, the Castilian knight El Cid, won a battle after death when his wife strapped his dead body to his horse, knowing that his reputation as an invincible…
We are proud to announce that Dr Alice Pirlot has joined the Kluwer International Tax Blog’s team as an editor, responsible for the new section of the blog dedicated to Environmental Taxation.
Dr…
Johannes Becker and Joachim Englisch*
After the international political agreement to introduce an effective country-by-country minimum tax on multinational firm profits, there are still some open…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Polyvios Nikolaou, Mandatory Binding Arbitration: Avoiding Stalemates…
Introduction
On 8th October 2021, 136 jurisdictions reached an historic agreement to reform the international tax system and, in the words of the OECD, bring it into the 21st century.[1] The so-…
