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…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Rita De La Feria, What Is Tax Fairness?
In the last two decades, the…
Coca-Cola announced that it would appeal to the Eleventh Circuit Court of Appeals, based in Atlanta, the Tax Court’s final entered decision of August 2, 2024, in favor of the IRS’ determination of $9…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Till Valentin Meickmann, Taxing Powers of the European Union
The…
Reader in Tax Law, King’s College London (Autumn 2024)
The past 30 June 2024 was anticipated to be a historic moment. Inclusive Framework’s (IF) countries, both developed and developing, were…
Ricardo García Antón*
The rapid developments in international taxation in the aftermath of the latest financial crisis (2010s), i.e. the fight against tax evasion and tax avoidance, the Pillars’ work…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (June 2024) in Highlights & Insights on European Taxation, plus one freely accessible…
On Friday, the U.S. Supreme Court issued its expected overruling of the Chevron doctrine, which has been relied upon in 70 past Supreme Court decisions and approximately 17,000 in the Appellate and…
