The recent English Court of Appeal decision in Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365 http://www.bailii.org/ew/cases/EWCA/Civ/2024/365.html has again examined the meaning of…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Eric C.C.M. Kemmeren, Contributions to EC Tax Review: ESG and More…
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…
