Latest blog articles

  • Brexit and data protection: what happens in case of a deal

    Earlier today, the European Union and the United Kingdom reached agreement on a revised customs plan for Brexit. If approved by the EU Member States, the European Parliament and the UK House of Commons, this deal would allow the United Kingdom to exit the European Union on 31 October 2019 in an...

  • Inclusive Global Tax Governance in the Post-BEPS Era

    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...

  • House of cards

    With Prime Minister Boris Johnson facing stiff opposition to his signature Brexit policy, he suffers a momentous defeat in the United Kingdom Supreme Court. How did it happen? What was the reasoning of the judges, and what are the implications of the verdict?

  • Ruminating over equalisation levies

    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...

    Dhruv Sanghavi blog tax law
  • “Member State v Member State” and other peculiarities of EU Law

    The European Union prides itself for being based on the rule of law. Indeed, the success and longevity of the EU as an integration project can be partly explained by, on the one hand, the willingness of Member States to abide by the obligations that stem from the Treaties and, on the other, the...

    LBM blog Phedon Nicolaides EU member states
  • WHO fair pricing forum: watching for drug industry accountability

    Expensive medicines are a ubiquitous challenge from which no government is immune. Excessive price hikes are an urgent human rights issue with serious ramifications for public health. One such example is that of Truvada (emtricitabine/tenofovir disoproxil fumarate), a breakthrough medicine that can...

    World medicine blog Jennifer Sellin