The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the work of Friedrich Nietzsche. Unfortunately, this fascinating circular conception of life's events…
On 28 September 2022, the Organisation for Economic Cooperation and Development (OECD) published its Bilateral Advance Pricing Arrangement Manual (BAPAM).[1] The BAPAM aims to help streamline…
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, Taxing Interest in the Debtor State as an…
Welcome to the latest tax podcast in the International Law Talk series. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…
Please find below a selection of articles published this February in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European Taxation…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Leonie Fischer, Jessica M. Müller & Christoph Spengel, The…
Article 59a of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2…
Introduction
The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have…
The Tax Court issued a nine to eight split decision of six opinions (three in favor and three dissenting) upholding the Service’s 1994 blocked income regulations.
Yesterday, February 9, 2023, the Tax…
Please find below a selection of articles published this January in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European…
