Even before introduction of the BEPS PPT, the UK has had purpose-based provisions in various forms, designed to limit access to treaty benefits in its double tax treaties since the 1960’s. Its…
i. The problematic
In June 2019, the Japanese and Argentine governments signed a Double Tax Convention for the Elimination of Double Taxation on Income Taxes and the Prevention of Tax Evasion…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Isabella Zimmerl, Reaching Cross-Border Tax Certainty With Joint Audits
The…
Susanne Akerfeldt (Senior Adviser, Ministry of Finance, Sweden[1])
What is CBAM?
Simply put, CBAM is an EU proposal to ensure that imports of certain goods to the EU pay the same price on carbon…
By Jefferson VanderWolk
Partner, Squire Patton Boggs[1]
The GloBE Model Rules were issued in final form in December 2021. No public consultation was undertaken regarding any draft Model Rules, as…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Brown & G. Jackson, Interpretation of Multi-Lateral Treaties: The…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (September 2022) in Highlights & Insights on European Taxation, plus one freely…
By María Amparo Grau Ruiz[1]
Why taxation of carbon offset credits matters?
A carbon offset is basically a removal or reduction in greenhouse gases (GHG) emissions, or an increase in carbon storage,…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2022) in Highlights & Insights on European Taxation, plus one freely…
