Trump wasted no time. Just over a month after the 20 January Memoranda, the President issued a new Memorandum on 21 February, this time setting his sights squarely on the digital sector. Presented as…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (March 2025) in Highlights & Insights on European Taxation, plus one freely…
Taxes are an unavoidable aspect of our lives and play a crucial role by shaping how a country grows and serves its people. Beyond being a financial obligation, taxes represent the primary source of…
On December 30th of last year, the Indian Income Tax Appellate Tribunal was the first “quasi judicial institution” to apply the PPT to a treaty-shopping arrangement.[1] The case concerned a dispute…
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…
