Highlights & Insights on European Taxation
Please find below a selection of articles published this month (February 2024) in Highlights & Insights on European Taxation, plus one freely…
AN INTRODUCTION IS IN ORDER
As the new Managing Editor of the Kluwer International Tax Blog I have been asked to introduce myself to our audience. Such an invitation is also an opportunity for self-…
Maarten de Wilde[1]
Summary
On 19 February 2024 the Inclusive Framework on BEPS published its report on Amount B of Pillar One. The report adds to the discourse a standardised return-on-sales-…
What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income?
The current version of the United Nations Model Double Taxation Convention…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Alice Pirlot, Climate Clubs: An International Tax Law Perspective
Global…
Melina Rocha[1]
The long-awaited tax reform to implement a VAT system in Brazil was finally enacted after more than 35 years of discussions and several failed attempts. The main issue that prevented…
Buoyed by a transcendental approach to propel India towards “all-round, all-pervasive, and all-inclusive development”[1], India’s Finance Minister, Ms Sitharaman heralded the interim budget,…
Although the meaning of beneficial ownership in tax treaties first burst onto the scene in Indofood International Finance Ltd v JP Morgan Chase Bank N.A. London Branch [2006] EWCA Civ 158 and, for…
Introduction
In Fall 2021, almost 140 members of the Organisation for Economic Cooperation and Development (OECD) / Group of Twenty (G20) Inclusive Framework (IF) on Base Erosion and Profit Shifting…
Felix Desmyttere[1] and Juan Manuel Vazquez[2]
It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the…
