In the ruling administration’s last full budget before India goes to the polls, India’s Finance Minister, Ms Sitharaman, laid out the government’s vision - “Making India a technology-driven and…
Energy security and energy prices have become one of the biggest economic challenges for the world right after the global pandemic. Commodity prices for coal, oil and gas increased sharply in 2022.[1…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Editorial: Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters…
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"Pandora [Papers, VD] illustrates again the importance of tax transparency. Commission to come in coming months with directives on shell companies, publication of effective tax rates and…
Context
Italy is well known for its cultural heritage, amazing landscapes, vibrant SMEs, brands, skilled work force and many other features, including its food…. It is also known in the international…
The DAC8 proposal published on 8 December 2022 represents the most recent effort of the European Commission to enhance administrative cooperation in the tax field. It aims to include crypto-assets…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month in Highlights & Insights on European Taxation, plus one freely accessible article.…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Joachim Englisch, GloBE Rules and Tax Competition
This article studies…
