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🌍 The U.S. pushback on minimum corporate tax rates may test the limits of bilateral tax treaties with EU Member States (Kluwer International Tax Blog)

[19/2/2025] : *This post was first published on the website of Maastricht University* In recent weeks the tax world gave a lot of attention to how President Trump blew up some serious advancements in international tax law, long in the making. One of those advancements was the introduction of a minimum tax on profits of the... Continue

🌍 Your Homework Will Be Graded: The ECJ’s Apple Decision and Its Implications for International Tax (Kluwer International Tax Blog)

[7/11/2024] : This blog post was first published on the Kluwer Competition Law Blog. On September 10, 2024, the European Court of Justice (ECJ or Court) sided with the European Commission (Commission) and ruled that two Irish subsidiaries of Apple Inc. received unlawful state aid from Ireland in the form of a tax advantage (Case C-465/20... Continue