In a little more than one week we saw a series of judgments and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of…
Jonathan Schwarz has already briefly discussed the CJEU’s judgment in the “Danish Beneficial Ownership Cases” (C-115/16, C-118/16, C-119/16, C-299/16 and C-116/16 and C-117/16), noting that the cases…
Intertax dedicates its second issue of 2019 – another special issue – to taxing the digital economy, with seven articles contributing to the scientific and policy debate at the highest level. They…
Lawyers across Europe holding their breath while awaiting the General Court's ruling on the Belgian Excess Profits case were doubtlessly disappointed. On Valentine's Day, the General Court reminded…
I am happy to inform you that issue the first issue of 2019 is available and includes, among others, the following contributions:
My editorial, which is entitled “In Search of an International Tax…
The Debate
What makes a tax system competitive? How can countries multiply the competitiveness of the existing system?
These question-marks are attracting substantial research by today’s policy…
The judgements of the CJEU in N Luxembourg 1 v Skatteministeriet (Case C-115/16) and joined cases and in T Danmark (Case C-116/16) and another joined case, on 26 February 2019, once again addressed…
1. Purpose of the blog
Intra-group guarantees are usually used by companies within the same multinational enterprise to obtain beneficial conditions for funding arrangements. For instance, lower…
The classic issue of dynamic versus static interpretation of tax treaties arises again. Not only is this a hot topic in the international tax arena, but it is also a permanent pain in the Spanish…
This second and last part of the contribution concentrates on the present and future of artificial intelligence (AI)[1] and tax law. Let us see if AI can be happily married with tax law in order to…
