21 January 2026
Accommodation at Any Cost
The OECD opened 2026 with a new deal on the “way forward on [the] global minimum tax package”. The new ‘side-by-side arrangement’ legalises this exceptional position for US companies. The EU has implemented the initial global minimum tax through a Directive, and Member States have implemented the rules domestically. I believe that the amendments to that legislation through the side-by-side deal highlight democratic deficiencies by delegating the formulation of tax norms to international forums. Continue reading >>
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28 July 2025
Can The EU Levy Its Own Taxes?
The budgetary dance in the EU budgetary cycle always starts early and seems to follow similar patterns: the heads of state assess their positions, the press then divides them into camps (usually a frugal and an expansionist one), and the European Commission proposes measures that would expand the Union's budgetary autonomy. With the announcement of a new “Corporate Resource for Europe” (“CORE”), the Commission has relaunched an age-old debate: can the Union levy its own taxes, and if so, on what legal basis? Continue reading >>
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