Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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Albert Camus famously wrote that ‘life is the sum of all your choices.’ Private lawyers could not agree more. At the core of private law lies the idea that individuals are allowed to know better than the State.
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The EU is negotiating trade agreements in secret because orthodoxy, mysticism and a wishful thinking-based approach to policymaking have returned to power in Europe.