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Stefanie Geringer  (University of Vienna)
An EU-Based Solution to Incongruence between Taxation and Representation within the Union?
June 17, 2024

Incongruence between Taxation and Representation in the 21st Century from a European Union (EU) Perspective The phenomenon of increasing mobility of individual taxpayers is manifesting itself all…

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Maarten de Wilde  (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam)
On Pillar 2 Controversy and Trust
June 11, 2024

Issues involving controversy surrounding the operation of the newly devised Pillar Two rules in company taxation seem to have moved strikingly up business agendas and political agendas recently.…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
The Contents of Highlights & Insights on European Taxation, Issue 5, 2024
June 05, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (May 2024) in Highlights & Insights on European Taxation, plus one freely accessible…

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Jonathan Schwarz  (Temple Tax Chambers; King’s College London)
Beneficial ownership and abuse – even more
May 31, 2024

The recent English Court of Appeal decision in Hargreaves Property Holdings Ltd v HMRC [2024] EWCA Civ 365 http://www.bailii.org/ew/cases/EWCA/Civ/2024/365.html  has again examined the meaning of…

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Ben Kiekebeld  (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)
The Contents of EC Tax Review, Volume 33, Issue 03, 2024
May 28, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Eric C.C.M. Kemmeren, Contributions to EC Tax Review: ESG and More…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 52, Issue 06-07, 2024
May 28, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Adrianto Dwi Nugroho, Muhammad Atthuur Brotoatmodjo, Arvie Johan,…

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Ana Paula Dourado  (General Editor of Intertax)
The Contents of Intertax, Volume 52, Issue 05, 2024
May 27, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Stijn Blaakman & Jasper Korving, The Tax Base in BEFIT and Pillar…

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Vassilis Dafnomilis  (Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.) , Francesco Semonella  (Associate at Maisto e Associati, Italy)
Overturning a palindrome: can the Court of Justice reconsider the Lexel decision?
May 20, 2024

Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam / Senior Manager Tax at PwC Netherlands Tax Knowledge Centre) Francesco Semonella (Associate at Maisto e Associati, Italy)[1] A…

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Guillermo O. Teijeiro  (Bomchil)
Argentine Large Investments Incentive Program, A Primer
May 06, 2024

1. Background 1.1 An overview of current tax proposals The Omnibus Bill (Ley de Bases y Puntos de Partida para la Libertad de los Argentinos, the Bill) is a multi-purpose, comprehensive legislative…

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Giorgio Beretta  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)
The Contents of Highlights & Insights on European Taxation, Issue 4, 2024
May 06, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (April 2024) in Highlights & Insights on European Taxation, plus one freely…

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