New Circular Letter on Upstream Loans

Pillar Two and Luxembourg’s CFC Tax Regime: A Roadmap to Tax Liability and Compliance

The Belgian Tax on Stock Exchange Transactions and its Application to Investment Funds

Fiscal Pressures and Investment Certainty: The Evolution of the United Kingdom’s Oil and Gas Windfall Levy

Reservations of India Regarding the Application of the OECD Pillar One Amount B

The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis

Albanian Tax Reform: A Leap Forward Towards Closer International and EU Integration

Cross-Border Transfer of Going Concern: How to Prevent VAT Distortions When Applying the TOGC No-Supply Rule across Different Member States?

Prohibition of Abuse and Beneficial Ownership: Disentanglement via a Principle-Based Approach in EU Tax Law (and Beyond)

VAT Deductions in MLBO Deals: Emerging Opportunities under Italian Case Law

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in Light of the Charter of Fundamental Rights of the European Union – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-

Commission