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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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...
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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.
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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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I teach the introduction to biology course, which is probably one of the first courses that you will take at the MSP. I also coordinate the practical courses, so the first time that you go to the lab, you will encounter me as well. I’m one of the first faces you will see here, and I want you to feel...
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For me, Problem-Based Learning is about democratising the classroom. It is about realising that everyone has something of value to add (not only the teacher) and that everyone in the room can bring something to the discussion. It is a very productive way to solve problems and to move forward.
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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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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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What really makes the MSP special is the small-scale teaching and the close contact with students. Us as teachers get to know you as students very well and vice versa. Because of this, I can teach you a lot more than what you need to know to just pass my exams. I can really make a meaningful...
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I have worked with many different kinds of students- economics students, law students, American exchange students- and I think the MSP students are quite special. I have a feeling that the students we have at the MSP are the type of people who are not interested in making it big in the world, but...