We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tamir Shanan, Doron Narotzki & Noam Zamir, A Time to Institutionalize…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Han Kogels, Will the Road to Carbon Neutrality Become Even More Bumpy Than…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (September 2024) in Highlights & Insights on European Taxation, plus one freely…
After the silent collapse of Pillar One earlier this summer, as it now seems, the question as to what’s next seems to be moving up business agendas and political agendas. On an informal meeting of…
Introduction
The Indian GAAR (Chapter X-A of the Income-tax Act, 1961 [‘the Act’])) was introduced in the Finance Act 2012 and came into effect on April 1, 2017. Prior to the introduction of GAAR,…
The terms of reference (ToR) adopted by the Ad Hoc Committee[i] will be submitted to the UN General Assembly and voted during its 79thth session - taking place from 10 to 24 September 2024 in New…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (August 2024) 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:
Vladimir Starkov, The Need for Plan B: Comments
As of mid-July 2024, the…
One strategic response of countries to the Global Minimum Tax (the GloBE rules) would be restructuring their tax incentives. The top-up tax effectively nullifies any tax incentive that brings the…
The Pillar 2 initiative (GloBE and QDMTT) has been seen as the end of using low effective corporate income tax rates (either by virtue of low nominal corporate income tax rates and/or through the use…
