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: Axel Cordewener, ‘Windfall Taxes’ under Regulation (EU) 2022/1854: Soon Gone With the Wind? Regulation (EU) 2022/1854 obliged Member States to introduce, on a temporary basis, a cap on market revenue of certain electricity…
“When I use a word,” Humpty Dumpty said in rather a scornful tone, ” it means just what I choose it to mean, neither more nor less.” (Lewis Carroll, Alice through the Looking Glass) Prior to the OECD’s 10 year project on attribution of profits to permanent establishments, there were very few reported cases on…
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& Noam Zamir, A Time to Institutionalize the International Tax Regime The paper proposes replacing the existing and outdated decentralized international tax system with a centralized tax authority that would…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: Han Kogels, Will the Road to Carbon Neutrality Become Even More Bumpy Than Ever? The first-ever global stocktake of what has been achieved and what still must be achieved since the 2015 Paris Agreement…
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: Rita De La Feria, What Is Tax Fairness? In the last two decades, the term ‘fair taxation’ has become ubiquitous in the European public debate. From a political economy perspective this increased popularity…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 2024) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in…
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…
Ricardo García Antón* The rapid developments in international taxation in the aftermath of the latest financial crisis (2010s), i.e. the fight against tax evasion and tax avoidance, the Pillars’ work, should make us reflect on how tax law is formed and equipped to provide solutions to the current world challenges. This inquiry leads to finding…
On Friday, the U.S. Supreme Court issued its expected overruling of the Chevron doctrine, which has been relied upon in 70 past Supreme Court decisions and approximately 17,000 in the Appellate and District courts.[1] I was reminded of a discussion about Chevron’s deference at the ABA Tax Section Transfer Pricing committee meeting at the mid-year…
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 Whereas, a regular editorial deals with a substantive EU tax law topic, this editorial aims at creating more awareness by (potential) authors…
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…
