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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 03, 2023
April 26, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More…

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Thomas Vanhee  (Aurifer) , Varun Chablani  (Aurifer) , Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
CIT in the UAE: The PE Clause for Individuals 
April 21, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

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Thomas Vanhee  (Aurifer) , Varun Chablani  (Aurifer) , Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
CIT in the UAE: The PE Clause for Companies
April 20, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 51, Issue 05, 2023
April 14, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Rachna Matabudul, The Multilateral Instrument in Africa: A Strategic…

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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 3, 2023
April 03, 2023

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

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Jan Winterhalter  (University of Leipzig) , Lukas Seiling , Mariam Sattorov
The Physical, Human Driven Digital Economy: The Overvaluation of Intangibles and its Effects on Tax and Society
March 30, 2023

Executive summary: When we look at the digital economy, we tend to think of it as a global, intangible and knowledge-driven system. However, the digital economy is not only driven by patents or…

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Giorgio Emanuele Degani  (PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)
The EU Principles Inspire the Italian Excise Tax Reform
March 23, 2023

The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy…

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Nevia Čičin-Šain  (Vienna University of Economics and Business)
Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?
March 22, 2023

The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 51, Issue 04, 2023
March 20, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Stefan Greil, Michael Overesch, Anna Rohlfing-Bastian, Ulrich…

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Alex Evans  (Researcher)
The OECD’s First Inclusive Forum on Carbon Mitigation Approaches: This will need to be far more nimble and conceptually inclusive than the OECD’s approach to date to have global impact
March 10, 2023

Introduction On 8 February 2023, Mathias Cormann, Secretary-General of the OECD, hosted the OECD’s first  Inclusive Forum on Carbon Mitigation Approaches (IFCMA). As its name indicates and as many…

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