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Monday, April 22, 2024

Jason Chen

The Contents of EC Tax Review, Volume 33, Issue 02, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Bruno Peeters, European Law Restrictions on Tax Authorities’ Use of Artificial Intelligence Systems: Reflections on Some Recent Developments The article discusses the increasing use of artificial intelligence (AI) by tax authorities in the...

The Contents of Highlights & Insights on European Taxation, Issue 3, 2024

Highlights & Insights on European Taxation Please find below a selection of articles published this month (March 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...

The Contents of Highlights & Insights on European Taxation

Highlights & Insights on European Taxation Please find below a selection of articles published this month (February 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 the...

The UN Proposal on Revision of Article 8 – Focus Airlines: Critical analysis and our take on whether it is in the Interest of...

What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income? The current version of the United Nations Model Double Taxation Convention between Developed and Developing Countries (“UN Model 2021”)[1] offers two alternatives under Article 8. Alternative A aligns with the OECD Model Tax Convention on Income and...

DAC7 and Digital Content Creators: Opaque transparency for influencers, streamers and other content creators?

Felix Desmyttere[1] and Juan Manuel Vazquez[2] It has been over three years and a half since the release of the OECD Model Rules for Digital Platforms[3] and a few days since the expiration of the first reporting deadline under the European variant of such reporting framework: Directive 2021/514[4] (commonly known as ‘DAC7’). Despite different guidelines...

The Contents of EC Tax Review, Volume 33, Issue 01, 2024

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Joachim Englisch, Dynamic References to International Soft Law Agreements: Flexibility with Limits The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting...

Farewell Announcement

Dear Estimated Readers, I hope you are enjoying and making the most of your well-deserved Winter holidays! I only disturb your “tax-free” peace to make a short announcement before the closure of 2023 and the beginning of New Year 2024. After four years of mutually fruitful collaboration, I have decided to step down in my...

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