Assonime’s second International Tax Italian Conference confronts the side-by-side eraFederico De Alfieri – Nicola Vernola Tax experts, business leaders and policymakers convened…
In my Kluwer article of February 11, 2023, The 3M Decision: Did Treasury or Congress Overturn Past Jurisprudence? I predicted that the Eighth Circuit Court of Appeals would likely overturn the Tax…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:A Defence of UTPRThis article defends UTPR (formerly known as the Under Taxed…
Pramod Kumar Siva and William Byrnes of Texas A&M University School of Law’s International Tax Risk Management graduate programIn response to a question from some of our non-U.S.-educated tax law…
After a decade shaped by the OECD’s BEPS project and successive EU directives aimed at curbing tax avoidance, European policymakers are recalibrating around competitiveness, simplification and…
CUSTOMS AND EXCISE, DIRECT TAXATION, EU LAW, INDIRECT TAXATIONPlease find below a selection of articles published this month (October 2025) in Highlights & Insights…
By Pramod Kumar Siva and William Byrnes of Texas A&M Law1. Previous Comments, Recommendations, and Policy Analysis to the OECD and UNPramod Kumar Siva and I have been closely following and…
1. IntroductionThe global minimum tax (Pillar Two) was implemented in the European Union in December 2022 through Directive (EU) 2022/2523 . At its core lies a system of “top-up tax” whereby the…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 2025) in Highlights & Insights on European Taxation, plus…
A Münster Fiscal Court’s late 2023 judgment illustrates a structural fault line in European tax law: while EU law promises free movement of capital, national courts continue to prioritize…
