We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Xiaorong Li, An Analysis on Expropriation Risks of Top-Up Tax under Pillar Two As Pillar Two moves closer to implementation, its potential clashes with international investment agreements (IIAs) are gaining attention. Among other possible…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tina Ehrke-Rabel & Barbara Gunacker-Slawitsch, Tax Administration AI: The Holy Grail to Overcome Information Asymmetry in Tax Enforcement? Liberal democracies are based on the concept of the free person who is a…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Luc De Broe & Dieter Bettens, Earth to OECD: Exercise Restraint in Marking a Home Office as PE One of the trends brought about by digitalization is teleworking. Increasingly, people are working from home…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tamir Shanan, Doron Narotzki & Noam Zamir, A Time to Institutionalize the International Tax Regime The paper proposes replacing the existing and outdated decentralized international tax system with a centralized tax authority that would…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Vladimir Starkov, The Need for Plan B: Comments As of mid-July 2024, the Multilateral Convention (MLC) on Amount A seems to have received a lacklustre response from the majority of stakeholders, despite the extensive…
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 European Union and its Member States are facing enormous financial challenges. To address them, the EU has not only incurred its own debt…
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, Nabila Asysyifa Nur & Muhammad Hawin, Lead Tax Administration: A Deal Breaker? This article examines the introduction of the lead tax administration (LTA) in the…
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 Two: Harmony, Dissonance, or Off-Key? On 12 September 2023, the European Commission published the directive proposal ‘Business in Europe: Framework for…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Irma Mosquera Valderrama, Throughput Legitimacy of the Peer Review Process of the Four Beps Minimum Standards: A Case Study This article focuses on the Base Erosion Profit Shifting (BEPS) Project and more specifically on…
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 carbon pricing has often been portrayed as an interesting idea that will never be implemented due to political hurdles. Yet, this description is being…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Andrés Báez Moreno & Yariv Brauner, Pillar One and Alchemy: What Can We Learn from past Mistakes Pillar One’s Amount A has failed miserably. However, the paper attempts to enumerate the many political and…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall Taxation Windfall taxes are not new to the world, but they have assumed a variety of shapes and formats under different names in…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tsilly Dagan, GLoBE: The Potential Costs of Cooperation This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal…
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 BEFIT formula should not include intangibles because they are subject to manipulation and their value is reflected by other factors in the existing…
