What is CBAM?
Have you heard of CBAM? No? Well, depending on your line of business it may now be time to read up on it. The major EU framework was established by an EU Regulation adopted by EU co-…
Introduction
Two and a half years ago, the Kluwer International Tax Blog published a great contribution from Pawel Mikula titled “Are the Court of Justice of the European Union (CJEU)’s judgments on…
Highlights & Insights on European Taxation
Please find below a selection of articles published in October 2023 in Highlights & Insights on European Taxation, plus one freely accessible…
The GloBE Model Rules have introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT) into the ruleset of the international compromise on an effective minimum tax (“Pillar 2”). A QDMTT is defined…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall…
The UN Tax Committee is currently considering revising the UN Model Double Taxation Convention between Developed and Developing Countries[1], particularly Article 8 (Alternative B), which relates to…
Highlights & Insights on European Taxation
Please find below a selection of articles published in September 2023 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:
Georg Kofler, Curia Locuta, Causa Finita: Some Further Conclusions from W AG…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tsilly Dagan, GLoBE: The Potential Costs of Cooperation
This article argues…
Summary
Vietnam reportedly considers granting subsidies to large multinationals with direct investments in the country, to compensate them for the higher taxes they may have to face there following…
