Introduction
The Indian GAAR (Chapter X-A of the Income-tax Act, 1961 [‘the Act’])) was introduced in the Finance Act 2012 and came into effect on April 1, 2017. Prior to the introduction of GAAR,…
The terms of reference (ToR) adopted by the Ad Hoc Committee[i] will be submitted to the UN General Assembly and voted during its 79thth session - taking place from 10 to 24 September 2024 in New…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2024) in Highlights & Insights on European Taxation, plus one freely…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Vladimir Starkov, The Need for Plan B: Comments
As of mid-July 2024, the…
One strategic response of countries to the Global Minimum Tax (the GloBE rules) would be restructuring their tax incentives. The top-up tax effectively nullifies any tax incentive that brings the…
The Pillar 2 initiative (GloBE and QDMTT) has been seen as the end of using low effective corporate income tax rates (either by virtue of low nominal corporate income tax rates and/or through the use…
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, What Is Tax Fairness?
In the last two decades, the…
Coca-Cola announced that it would appeal to the Eleventh Circuit Court of Appeals, based in Atlanta, the Tax Court’s final entered decision of August 2, 2024, in favor of the IRS’ determination of $9…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Till Valentin Meickmann, Taxing Powers of the European Union
The…
