The rise of cryptocurrencies in low-income countries highlights the need for suitable income tax policy for those assets. This article focuses on how a tailor-made policy for low-income countries should look, arguing that a crucial component of that policy is determining the tax consequences of...

The author analyses the negative impact of the Global Forum peer review of Luxembourg on taxpayers’ right of judicial review of the foreseeable relevance of incoming requests for information. Recent case law at the European and national level is analysed, leading to the conclusion that such...