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-…
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…
