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13/03/2018

Moscovici on Luxembourg’s Corporate Tax System: Tweeting out of context

We probably need to get used to politicians using Twitter as a communication channel, discussing highly complicated topics in a very simplified manner within a 140 character…
- by Oliver R. Hoor

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15/02/2018

Anti-abuse legislation in an EU context: The 10 commandments of the European Court

Over the past few years, several EU Member States have implemented a variety of anti-abuse legislation – including anti-Directive/anti-Treaty shopping rules, controlled…
- by Oliver R. Hoor

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22/11/2017

Are EU Institutions becoming the new supra-national tax authorities? Part I – What are the right powers?

Let’s start by taking a look at this statement from the official EU website: “…the EU does not have a direct role in raising taxes or setting tax rates. The amount of tax…
- by Keith O’Donnell

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22/11/2017

Are EU Institutions becoming the new supra-national tax authorities? PART II – Who’s got the powers?

As we saw in Part I of this series, we have to ask ourselves the right questions. Namely, “are EU institutions overstepping the legal bounds?” In this Part II, we explore…
- by Keith O’Donnell

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03/11/2017

The Money Survey: Perception vs Reality for Luxembourg Residents

The Money Survey: Perception vs Reality for Luxembourg Residents Last week we revealed the results of our "Money Survey" where we asked 1000 Luxembourg residents to give us…
- by Keith O’Donnell

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06/02/2017

Protecting “anti-abuse” laws from abuse: The irony of overzealous tax authorities

 A little bit of background     Over the course of the last few years, interest in the field of international taxation has grown steadily. The topic has found its way into…
- by Antoine Dupuis

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21/12/2016

The Santander Autogrill case: The end of round 1

What do a bank and a duty free shopping group have in common? Answer: they both invested abroad.  In itself, hardly noteworthy, but in this case, these 2 Spanish companies…
- by Keith O’Donnell, Oliver R. Hoor

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01/09/2016

The Misuse of EU Rules in the Name of Tax Justice: Comparing Apples to Burgers

The Apple case has shot EU state aid rules into the headlines. It finishes the metamorphosis of State Aid from what was seen as a somewhat dull back-room legal field into a…
- by Keith O’Donnell