As this year 2020 is withering and will soon be gone, it is an understatement that we all will find it hard to not look at the past year with regret. Almost since its first inception days, this year 2020 has trapped all of us in a spiral of pain and dispensed a great dose…

We are glad to announce that, as some readers might have already noted, a new feature has recently been added to the Kluwer International Tax Blog: cartoons (for those who missed the first one: http://kluwertaxblog.com/2020/09/14/legal-impediments-to-the-introduction-of-an-eu-wide-carbon-border-adjustment-mechanism/). Cartoons will be added as a feature to some articles published on the blog. We believe that this will be…