Commission

Parliament

Classification of Financing Instruments for Luxembourg Tax Purposes

Internal and External Management of Collective Investment Undertakings: Investor Protection, National Taxation and the Free Movement of Capital

The Taxation of “Benefit” Companies in Italy: A Targeted Comparison within the EU Context

Transfer Pricing Challenges in Commodity Transactions: A Review of Case Law from Colombia

20 Years after Marks & Spencer: Was It Over Then? And Is It Over Now?

Redefining Boundaries and Compliance: A Strategic Review of China’s New VAT Law

Considerations on Icelandic Transfer Pricing Rules in Light of First District Court Ruling in Transfer Pricing Case

Liberation Day or Armageddon: A Guide to Negotiating the Stormy Waters of International Trade and Understanding the Implications for Businesses

Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)

Threshold for the ATAD CFC Provision Substance Carve-Out to Apply: Significant, Substantive, Genuine or Real Economic Activities?