We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Adrianto Dwi Nugroho, Muhammad Atthuur Brotoatmodjo, Arvie Johan,…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Stijn Blaakman & Jasper Korving, The Tax Base in BEFIT and Pillar…
Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam / Senior Manager Tax at PwC Netherlands Tax Knowledge Centre)
Francesco Semonella (Associate at Maisto e Associati, Italy)[1]
A…
1. Background
1.1 An overview of current tax proposals
The Omnibus Bill (Ley de Bases y Puntos de Partida para la Libertad de los Argentinos, the Bill) is a multi-purpose, comprehensive legislative…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (April 2024) in Highlights & Insights on European Taxation, plus one freely…
The opinion of AG Emiliou in X BV v. the Dutch Ministry of Finance (C-585/22)
Dr. Svitlana Buriak (Loyens & Loeff / University of Amsterdam)[1]
Can a transaction entered into between two…
Part II. The (Toxic) Relationship of BO and GAAR in Light of the Husky Energy case.
“[T]he concept of beneficial ownership is a basic principle of income taxation: the beneficial owner of income is…
Part I. International treaty autonomous BO-GAAR relationship
“[T]he concept of beneficial ownership is a basic principle of income taxation: the beneficial owner of income is the person who should be…
Introduction
The present contribution aims at discussing two fundamental concepts often coming into play in the analysis of transactions between associated enterprises involving intangible property:…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of…
