Plus Ça Change: The Fate of the Commission’s Open Investigations

Location Benefits in Transfer Pricing

GST Rate Structure and Exemptions in India: Comments from a Global Perspective

The Skewed Playing Field between Private Equity and Family Ownership Hemmed in by Intra- and Inter-Country Tax Non-Neutralities

A Decade of VAT Reforms in Honduras: A Legislative Fixation on Exemptions

Proposed EU TP Directive and the Amazon Case – A New Lens on State Aid Investigations

The Newest Hungarian Tax Innovation – Taxing Flight Departures

Commission

Council

Court of Justice

Parliament

Alleged State Aid in Relation to a Deduction/Non-Inclusion Structure in Luxembourg – Opinion Statement ECJ-TF 1/2024 on the Decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)