International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz

The traditional international tax regime faces challenges in the digital economy and is criticised for not fairly allocating taxing rights over the profits of m

The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncov

To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘

Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and s