English Abstract: The new coronavirus has reinforced problems that states have been facing in recent years with regard to the tax challenges arising from the digitalization of the economy, especially with regard to large technology multinationals that earn extraordinary profits across the globe,...

Taxes designed to counter unsustainable behaviours that lead to environmental destruction are usually styled as surtaxes on purchase prices. It makes more sense to locate the source of the profits derived from such behaviours and tax them in order to internalize the environmental costs that are...

This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...

The tax transition has been a major turning point in tax policy in sub-Saharan Africa. However, few studies have empirically analyzed its implications for the performance of national tax revenues. In this study, we analyze the impact of the tax transition on non-resources domestic tax revenues...

This case note analyzes the outcome of the Spanish Colgate-Palmolive case, decided by the Supreme Court in September 2020. The case revolved around the interpretation of Article 12 of the Spain-Switzerland tax treaty (1967), on royalties, which omits any reference to the beneficial owner of the...

This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...

Spanish abstract: En este trabajo se abordan cuestiones referidas análisis de comparabilidad en operaciones de préstamo intragrupo en el marco de la normativa sobre operaciones vinculadas de la Ley del Impuesto sobre sociedades. La finalidad que se persigue es el establecimiento de un marco...

Spanish Abstract: En no pocos CDI los Estados de la región iberoamericana tratan de potenciar el gravamen en fuente en lo que a rentas generadas por la industria del seguro se refiere, con resultados dispares. Este trabajo demuestra que la opción mayoritaria consistente en implementar...

Luxembourg receives ample investment from multinational corporations, in part due to some attractive features in its international tax rules. Around 95 percent of these foreign investments pass through Luxembourg via companies performing holding and/or intra-group financing activities. While...

Spanish abstract: La delimitación de la residencia a efectos de un Convenio para eliminar la Doble Imposición es del todo punto relevante, al constituir un pilar indispensable para la posterior delimitación de la potestad tributaria entre los Estados firmantes. Tal es su importancia que se...