“[A]ny State claiming a pioneer role in the development of new technologies bears
special responsibility for striking the right balance in this regard”
– The European Court of Human Rights in the S.…
“[I]n this world, with great power comes great responsibility!”
– Uncle Ben advice to the young Peter Parker,
the 1962 Amazing Fantasy #15, by Stan Lee
1 Introduction
Explainable artificial…
It has been 60 years since publication of the OECD 1963 Draft Double Taxation Convention on Income and Capital. That model has provided the core and structure of all subsequent model double tax…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2023) in Highlights & Insights on European Taxation, plus one freely…
Sustainability has become a global imperative in recent years, driven by the realization that societies are on the brink of potentially irreversible environmental, economic, and governance collapse.…
Progressive Income Taxation, Inequality, SDG 10 Reduced Inequalities
It is generally believed that a progressive personal income tax is an effective instrument for enhancing income redistribution and…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2023) in Highlights & Insights on European Taxation, plus one freely accessible…
Some OECD officials have reportedly noted that countries should consider changing or eliminating potentially duplicative anti-avoidance measures, such as CFC legislation when they implement the 15%…
Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
