"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…
Within hours of his appointment, Donald Trump issued a memorandum in which he rejects the Global Tax Deal conceived by the OECD/G20. The new US president stresses that it has "no force or effect…
Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…
1. Sustainability, SDGs and ESG
Sustainability is a highly debated topic in a world facing many environmental and social challenges. Governments promote sustainability and sustainable development.…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (December 2024) in Highlights & Insights on European Taxation, plus one freely…
Switzerland has suspended the application of the most favoured nation clause contained in the protocol to its 1994 tax treaty with India. This was done in response to the Supreme Court of India’s…
The Novo Nordisk AS ruling (C-248/23), issued by the CJEU on September 12, 2024, is the latest in a string of decisions on the VAT regime of rebate schemes in the pharmaceutical sector. In this…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (November 2024) in Highlights & Insights on European Taxation, plus one freely…
