A thought-provoking and insightful series of papers on taxpayer rights have just been published in the latest edition of The Tax Lawyer,[1] published by the American Bar Association Section of…
To withdraw from the European Union, the EU and the UK will need to negotiate a “divorce agreement” (see our first post here). Following this, a so-called Second Agreement could be negotiated between…
“Mirror, mirror, on the wall, who’s the fairest of them all?” – Brothers Grimm, “Snow White”
Where it all started
Tax evolved like many things in the world we experience today. Taxes were already…
This month I am going to present the first part (the justification) of a Congressional proposal that I am working upon for an academic article (I will appreciate any feedback). Thereafter, Haydon…
The divorce agreement and future gaps in UK law
Divorces are never easy. What will happen after the Brexit? Nobody knows yet. From a legal perspective, article 50 of the Treaty on European Union (…
Volume 44 (2016) issue 6/7 contains:
EDITORIAL:
Ana Paula DOURADO, 'The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?'
ARTICLES:
Félix Daniel MARTINEZ LAGUNA, 'Institutional Hybrid…
Volume 25 (2016) issue 3 contains:
EDITORIAL:
Bruno PEETERS, 'Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy…
On May 10, 2016, the Indian Finance Ministry announced that a new protocol has been finalized to amend certain provisions of the Indo-Mauritius double taxation avoidance agreement. According to a…
Back in April this year, my contribution on the Panama Papers scandal started by saying that: “Massive leaks of information on offshore activity like the Panama Papers illustrate the need for…
Introduction
While tax legislation is subject to continuous changes, tax treaties are an interesting tool whereby Contracting States offer investors some degree of legal certainty, especially where…
