The authors are winners of the Mitchell B. Carroll Prize for the last two consecutive years, as awarded at the International Fiscal Association global congresses in 2023 and 2024 in Cancún (Mexico)…
Introduction
A few weeks ago, the US Trump administration announced its departure from the so-called ‘global tax deal’, which includes all negotiations at the Inclusive Framework both regarding the…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (February 2025) in Highlights & Insights on European Taxation, plus one freely…
The authors would like to thank Bernard Appy, Secretary for Tax Reform at the Ministry of Finance (Brazil) for his comments and inputs.
It is well established in the academic literature and suggested…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tina Ehrke-Rabel & Barbara Gunacker-Slawitsch, Tax Administration…
*This post was first published on the website of Maastricht University*
In recent weeks the tax world gave a lot of attention to how President Trump blew up some serious advancements in…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Axel Cordewener, ‘Windfall Taxes’ under Regulation (EU) 2022/1854:…
"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass)
Prior to the OECD…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (January 2025) in Highlights & Insights on European Taxation, plus one freely…
Summary
While the U.S. has pulled out from the Global Tax Deal early 2025, threatening taking countermeasures, the latest batch of Inclusive Framework (IF) documents state several times that the IF…
