We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tina Ehrke-Rabel & Barbara Gunacker-Slawitsch, Tax Administration…
*This post was first published on the website of Maastricht University*
In recent weeks the tax world gave a lot of attention to how President Trump blew up some serious advancements in…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Axel Cordewener, ‘Windfall Taxes’ under Regulation (EU) 2022/1854:…
"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass)
Prior to the OECD…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (January 2025) in Highlights & Insights on European Taxation, plus one freely…
Summary
While the U.S. has pulled out from the Global Tax Deal early 2025, threatening taking countermeasures, the latest batch of Inclusive Framework (IF) documents state several times that the IF…
Within hours of his appointment, Donald Trump issued a memorandum in which he rejects the Global Tax Deal conceived by the OECD/G20. The new US president stresses that it has "no force or effect…
Art 23 of the OECD and UN Model treaties are seldom exactly followed in state treaty practice. More often, the basic principles of relief by credit or exemption in arts 23A and B are tailored to meet…
1. Sustainability, SDGs and ESG
Sustainability is a highly debated topic in a world facing many environmental and social challenges. Governments promote sustainability and sustainable development.…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (December 2024) in Highlights & Insights on European Taxation, plus one freely…
