Latest blog articles
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“The oil of the 21st century”, “the fuel of the digital economy”, the “data gold rush”. There’s no doubt that data is playing an ever-more important role in both the global society and the economy.
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‘Technology and Innovation: Challenges for Traditional Legal Boundaries’ Workshop
The 20th Congress of the International Academy of Comparative Law (IACL) took place this year in Fukuoka, Japan, between 22-28 July. Apart from bringing together established comparative law scholars from different... -
Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...
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Recent events suggest that the Eurozone may soon be entering a new phase of its short but already tumultuous life. As the dust of the sovereign debt crisis starts settling, and the continent slowly returns to growth, winds of change are blowing across the zone, and EMU reform is back on the EU...
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How would a world look like in which judicial decisions would not be taken by judges, but by intelligent machines? Or where, at least, those machines would serve as a crucial decision support for judges – or perhaps even simply law clerks – to take judicial decision?
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On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance...
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Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border workers in the areas of taxation, social insurance and pensions. The committee offered 39 recommendations for solving these problems.
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Last February, the European Commission issued its report on the Member States’ compliance with their implementation duties under the Fiscal Compact. Following a rather generous and prudent assessment, the Commission considers that all States have fulfilled their obligations.
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It is time for tax return once again. Millions of taxpayers will submit their 2016 tax declarations between 1 March and 1 May 2017. This blog is only available in Dutch.
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In the context of (EU) VAT, Nellen’s dissertation illustrates that information procurement by the entrepreneur can be a challenging affair.