Latest blog articles

  • 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
  • Who is the president of Venezuela?

    Unrest still reigns in Venezuela and a major question remains unanswered: who is the President at the moment, Maduro or Guaidó? Despite the political aspirations of Guaidó and recognitions to that effect by several States, this blogpost will determine that, legally speaking, Maduro is still the...

    Blog Venezuela Laura Visser
  • From Big Mac to Supermac

    The recent cancellation decision of the word mark “BigMac” by the EUIPO Cancellation Division has raised several questions:  is use of a trade mark on a website sufficient to fulfil the requirement of making genuine use of the mark? Or is evidence of sales required?

    MC Donalds big mac blog trade mark