This Essay argues that EU taxpayers may challenge digital services taxes as violations of EU law. Specifically, because they exempt all but the very largest companies, which are disproportionately foreign, DSTs result in nationality discrimination as applied. As part of our analysis of the...

This article argues that the “saving clause” provision introduced in the 2017 OECD Model conflicts with the entitlement to double taxation relief under Article 23 OECD Model, especially in cases involving the use of hybrid entities. Although this issue is pragmatically solved in the new...

The OECD pragmatic approach regarding hybrid entity mismatches is, without doubt, questionable. However, equally questionable is the absence of alternatives solutions proposed by either academics or tax policymakers, which demonstrates a sort of conformism as regards both the diagnosis of the...

The international tax debate as regards hybrid entities has certainly changed after the OECD BEPS Project. Since then, the trend has been focused exclusively on matching transactions involving hybrids and reverse hybrid entities and double non-taxation, however without questioning whether these...

This contribution analyses the complexities and potential unintended outcomes that derive from the interaction between the GloBE rules and tax neutral regimes, namely regimes that ensure a single level of taxation at the level of the owners of an entity. Most notably, this chapter argues that...

This letter to the editor is a brief response to Noam Noked's article in Tax Notes International headlined "The Case for Domestic Minimum Taxes on Multinationals" (Tax Notes Int’l, Feb. 7, 2022, p. 667). Noked's article argues that most countries would benefit from adopting domestic minimum...

This contribution summarises the main aspects of the EU General Court’s decision and explores some of its lessons for the future of state aid regulation in the European tax law context. Most notably, it critically evaluates the reasoning of the EU General Court to uphold the use of the OECD...

Spanish Abstract: El presente artículo tiene por objeto analizar el impacto del reciente acuerdo fiscal internacional en economías emergentes. En particular, sostiene que más allá de su éxito político, el impacto de dicho acuerdo es relativo y depende fundamentalmente del objetivo...

This contribution provides a comprehensive analysis of the anti-hybrid rules introduced in both the ATAD 1 and 2, stressing the main challenges related to their implementation both from a practical and from a tax policy perspective

The Foreign Account Tax Compliance Act (FATCA) is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US...