It has recently been argued in the international tax literature that the OECD Base Erosion and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an international norm that would suggest that all of a company's income should be taxed in places where it has real...

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 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 world appears to have officially embraced the altruistic idea of ensuring a minimum level of corporate income taxation worldwide, aiming to reduce tax competition and to protect the interests of both developed and developing countries. However, this ‘benefits for all’ narrative proves to...

We argue that the high revenue triggers in proposed digital taxes — including the recent Franco-German proposal for a digital advertising tax — may violate state-aid law and prohibitions on nationality discrimination in the Treaty on the Functioning of the European Union.We explain how both...

This chapter argues for inverting the “official paradigm” as regards the conflicting application of interest limitation and anti-hybrid rules, giving priority to the application of interest limitation rules over anti-hybrid rules in all those cases in which hybrid mismatches come into play....

In this article, the author analyzes the EU advocate general’s opinion in Vodafone Magyarország and explains how the analysis of a Hungarian telecommunications tax affects ongoing debates regarding the legality of digital turnover-based taxes unilaterally passed by member states. After...

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...