TALK TAX

Dear readers, After some years writing this blog, I have to recognize that I feel accomplished because not only I enjoyed all the steps of l...

The following post includes some draft notes on a future comment on the recently released OECD paper on Art. 24 of the OECD Model. I will b...

The OECD Committee on Fiscal Affairs (CFA) has issued on 10 April 2007 a highly expected discussion draft on a revised Commentary concerning...

Two interesting papers and a book recently published demonstrate a surge of interest across the Atlantic on the topic of European Tax Law. E...

Dear readers, As you notice I took some “vacation” period of blogging. There are some professional and personal circumstances that lead me ...

Not so long ago, I was introduced to an expression that I came to associate with abuse, employment income and tax treaties. The expression i...

The 2787th Economic and Financial Affairs ( ECOFIN ) Council meeting adopted a key issues paper to be submitted to the European Council on ...

This weekend I came across an interesting special report (“a place in the sun”) published on the Economist latest issue, which is dedicated...

The Indian case discussed below is not a tax treaty case simply because there is (until now) no tax treaty between India and Luxembourg. The...