Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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Dear reader, welcome to the New Year 2021: a year with hopefully many opportunities and a less bizarre reality. However, while coping with Covid-19, there is already a need to take a long-term perspective: how to reach the aim of a climate neutral European Union in the year 2050. That is only 29...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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After the United Kingdom had voted to leave the European Union in the national referendum on 23 June 2016, the swift ascent of May to the leadership of a deeply divided nation was not marked by decisive and resolute action, but a sense of uncertainty and strategic obfuscation.
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How the Supreme Court restored Parliament to its rightful place. That’s precisely what happened on Tuesday: The Supreme Court decided, by a 8-3 majority, to mandate that the triggering of Article 50 TEU can only take place after prior approval from both houses of Parliament.