Latest blog articles
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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...
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I think that today is a good day to ask the future Members of the European Parliament and American Presidential Candidates to think about a global dimension of data protection and to commit themselves to develop international legislative instruments that have the power to truly enable world-wide...
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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.
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On 6 November 2018 the ICO published it’s report to Parliament (Investigation into the use of data analytics in political campaigns A report to Parliament 6 November 2018).
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Legal compliance = primary enabler of Smart Data and Data protection by design and by default. We return to the vitality of compliance with data protection principles, the ultimate objective which can be successfully achieved through the correct application of the data protection by design approach...
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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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Just a few days ago the ICO published its “Investigation into the use of data analytics in political campaigns Investigation update” report that provides details with respect to the office of Information Commissioner Elizabeth Denham’s investigation of the widespread use of data analytics in...
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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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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...