We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Rita de la Feria, On the Evolving VAT Concept of Fixed Establishment…
In a judgment rendered on 5 October 2021 (case 2C_891/2020), the Swiss Federal Supreme Court upheld the decision by the Federal Administrative Court of 18 September 2020 (case A-7028/2018), which had…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Edoardo Traversa & Benoît Timmermans, Value-Added Tax (VAT) and…
It is with great sadness that Kluwer Law International has learned of the passing of Frans Vanistendael.
On a very hot summer day more than thirty years ago, Henk van Arendonk, Fred de Hosson, Leo…
G E Financial Investments Limited v HMRC [2021] UKFTT 210 (TC) raised central aspects of the interpretation of double tax treaties. My previous blogs considered the corporate residence under…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Svetislav V. Kostić, A Plea for a Workforce Presence PE Concept in a…
Just two weeks ago on 8 October 2021, 136 of 140 member countries of the OECD/G20 Inclusive Framework agreed on a global tax deal that also features the GloBE international effective minimum tax (the…
For some time now, Poland and Hungary have been under scrutiny from the European Commission for their violation of the rule of law, as we read with some regularity in the daily press. Recently,…
Comment on the decision of the ECtHR in the case ‘Halet against Luxembourg’ (‘Lux Leaks’ case).
In a judgment delivered on 11 May 2021,[i] the Third Chamber of the ECtHR ruled, by five votes…
Though India has been having tax treaties with over 90 countries across the globe for several decades now, interpretation of various provisions of the treaties continues to be a subject matter of…
