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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)
The Contents of Highlights & Insights on European Taxation, Issue 6, 2023
July 13, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published last month, June 2023 in Highlights & Insights on European Taxation, plus one freely accessible…

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Mees Vergouwen  (Assistant professor at Leiden University and tax advisor at De Brauw Blackstone Westbroek, Amsterdam. )
The subordination clause in the new tax treaty between the Netherlands and Belgium that grants primacy to the Pillar 2 Directive
July 13, 2023

Mees Vergouwen[1] On 21 June 2023, the Netherlands and Belgium signed a new tax treaty.[2] Part of (the protocol to) this tax treaty is a subordination clause[3] that provides that "nothing in this…

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Ben Kiekebeld  (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)
The Contents of EC Tax Review, Volume 32, Issue 04, 2023
July 10, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled…

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Nathalie Bravo  (Junior Tax Manager at BDO Netherlands)
The meaning of Platform under DAC7: more clarity needed
June 27, 2023

DAC7 The Seventh EU Directive on Administrative Cooperation in the field of taxation (“DAC7”)[1] introduced new reporting obligations for Platform Operators. Although these reporting obligations…

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Goran Dominioni  (Assistant Professor, School of Law and Government, Dublin City University)
Carbon Pricing and the Equitable Energy Transition of International Shipping
June 07, 2023

The International Maritime Organization (IMO) is currently considering the implementation of a basket of measures to decarbonize international shipping. These are to be in line with the climate…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)
The Contents of Highlights & Insights on European Taxation, Issue 5, 2023
June 06, 2023

The Contents of Highlights & Insights on European Taxation Highlights & Insights on European Taxation Please find below a selection of articles published last month (May 2023) in Highlights…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 51, Issue 06-07, 2023
May 31, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Jeroen Lammers & Błażej Kuźniacki, The EU Solidarity Contribution and a…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Dennis Weber  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)
The Contents of Highlights & Insights on European Taxation, Issue 4, 2023
May 03, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published in April 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…

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Claudia Dias Soares  (Head of Climate and Circular Economy (Institute for European Environmental Policy), CEDOUA (University of Coimbra))
Fit for 55...or 57?
May 02, 2023

Claudia Dias Soares[1] Key concepts: carbon accounting, capture, storage and removal, ‘Fit for 55 in 2030 package’, fiscal and monetary policy, social justice, environmental integrity Creative carbon…

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Stefan Greil  (University of Hamburg; Tax administration, Germany) , Christian Schwarz  (University of Applied Sciences Düsseldorf) , Stefan Stein  (Quantum Transfer Pricing)
What’s ESG Got to Do with Transfer Pricing?
May 01, 2023

Climate change and the use of natural resources present us all with a major challenge. We all have our part in it and we can all contribute to ensure that we do not live at the expense of future…

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