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…
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…
