Latest blog articles

Officially supported export credits are instruments that governments can use to boost or support their exports, either through insurances, loans or guarantees. Most governments provide this support through Export Credit Agencies (ECAs), the first of which were founded in the 1920s (Stephens, 1999).

After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...

In her recent book “The Deficit Myth” star economist Stephanie Kelton tells us why economists should not worry too much about sovereign debt and deficits. But is that the same for lawyers? And are all countries truly treated equally?

Schumacker is one of the most important cases in EU tax law. It opened the door to many more legal proceedings before the CJEU that tested the limits the Member States’ tax sovereignty against the force of EU law.

In recent weeks, the divisions between North and South, as well as the creation of European corona bonds have dominated most European debates. At the same time, there has been contradictory information regarding the financial aid mobilised by Brussels in response to the COVID-19 pandemic. The...

About 100 British officials will arrive in Brussels today to start the mammoth negotiations on the future relationship between the EU and the UK. The two sides are poles apart. The UK wants regulatory detachment from the EU while the EU insists or regulatory alignment.

There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into...

In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.

The dreaded “No Deal” is becoming ever-more plausible

With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...

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...