FATCA is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US Treasury Department developed the...

It has recently been argued in the international tax literature that the OECD Base Erosion and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an international norm that would suggest that all of a company's income should be taxed in places where it has real...

This contribution summarises the main aspects of the EU General Court’s decision and explores some of its lessons for the future of state aid regulation in the European tax law context. Most notably, it critically evaluates the reasoning of the EU General Court to uphold the use of the OECD...

The Foreign Account Tax Compliance Act (FATCA) is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US...