EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)

Spanish Supreme Court Clarifies Tax Characterization of Payments for Client and Operational Data

The EU Cooperative Compliance Programme for Large Multinational Enterprises: A Promising Mechanism for Tax Certainty in the Uncertain Tax World Following the OECD/G20 Base Erosion and Profit Shifting Initiative?

Eligibility for Mutual Agreement Procedure under Tax Treaties Following Application of the Principal Purpose Test

Back to the Future of VAT or Waiting for Godot?

The ECJ’s Jurisprudence versus the VAT Committee’s Guideline on the “Economic” Exemption for Transportation Services to Export Goods: Time for Repair to Protect EU Business’ Global Competitiveness

Is the “Dual VAT” Proposed by the Brazilian Indirect Tax Reform a Real VAT?

DEBRA: All That Glitters Is Not Gold

VAT Registration Thresholds in Europe

Preventing International Tax Competition and the Race to the Bottom: A Critique of the OECD Pillar Two Model Rules for Taxing the Digital Economy – A Developing Country Perspective

GloBE: Why a Nominal Tax Rate of More Than 15% Might Not Be Enough

VAT Treatment of Non-Fungible Tokens