Influencer marketing and mental health. The global spend on Influencer marketing is expected to reach $15 Billions by 2022, and naturally, brands have grasped how influential social media could be in their marketing campaign. Influencer marketing has grown exponentially, leaving more traditional...
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...
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.
The coronavirus crisis has given rise to numerous initiatives by governments around the world to combat the pandemic by gathering, sharing, and transferring data, both personal and anonymized. A great deal of attention has been given to proposals for increased data gathering within the EU, and many...
The corona virus is causing education to move from offline to online. In the Netherlands, the government and higher education institutions announced last Thursday (12 March 2020) that all in-person education has to be replaced by online education. Online means more reliance on technology. So here...
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 quest for perfection in LWOW allows you to learn fast, develop many skillsets, and give you a good introduction to the workplace of tomorrow. Technology is all around in LWOW, we might be young millennials drowned in it, but we still have a bit to learn. LWOW will teach you how to use technology...
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...
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...
