Highlights & Insights on European Taxation
Please find below a selection of articles published December 2023 in Highlights & Insights on European Taxation, plus one freely accessible article…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2023) in Highlights & Insights on European Taxation, plus one freely accessible article…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Reuven Avi-Yonah, Do Intangibles Fit BEFIT?
This article argues that the…
The Contents of Highlights & Insights on European Taxation
Highlights & Insights on European Taxation
Please find below a selection of articles published last month (May 2023) in Highlights &…
The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy…
Introduction
The growing uncertainties about Pillar One’s success, coupled with the recent EU Council’s mandate to the Commission to submit an EU legislative proposal in case Pillar One fails, have…
The newly concluded Trade and Cooperation Agreement between the EU and UK has limited provisions concerning taxation, but interesting provisions relevant to interpretation of treaties including good…
What is going on in the corporate tax world? In 2013 I predicted BEPS would be a success, at least based on the press release to be issued by OECD and G20 on January 1, 2016. I have always been a…
