Climate change has become a defining challenge of the 21st century, prompting nations around the globe to adopt bold policy measures aimed at reducing greenhouse gas emissions. One of the most economically efficient tools in this endeavor is carbon taxation—a fiscal instrument that places a direct price on carbon emissions to encourage sustainable behavior. In the European Union (EU), carbon taxation is increasingly gaining ground as a complement to the Emissions Trading System (EU ETS).… Read more

Cryptocurrencies, once a niche asset class, have exploded into the financial mainstream, with billions in trading volume, institutional adoption, and a growing presence in global investment portfolios. However, tax systems in the European Union (EU) have struggled to keep pace with the rapid growth and evolving nature of digital assets. From capital gains to VAT, staking rewards to decentralized finance (DeFi), crypto taxation varies dramatically across member states. This article examines the current state of cryptocurrency taxation in the EU, highlights national differences, and evaluates efforts at regulatory harmonization through the Markets in Crypto-Assets (MiCA) regulation and the OECD’s Crypto-Asset Reporting Framework (CARF).… Read more

The COVID-19 pandemic drastically reshaped the global labor market, accelerating the adoption of remote work across industries and borders. As employees began working from countries different from their employers, new and complex tax issues emerged. The rise of cross-border remote work has forced tax authorities, multinational companies, and digital professionals to reconsider traditional tax residency, employer obligations, and permanent establishment (PE) risks. This article explores the evolving landscape of international taxation for remote workers, addressing key challenges, regulatory responses, and strategic considerations for employers and employees alike.… Read more

Professional football in Europe is not only a multibillion-euro industry but also one of the most complex sectors when it comes to taxation. Player transfers, which often involve enormous sums, multiple jurisdictions, and various stakeholders, raise significant tax challenges and planning opportunities for clubs, players, agents, and governments alike. This article provides a comprehensive analysis of how footballer transfers are taxed across Europe, examining the treatment of transfer fees, image rights, agents’ commissions, and recent regulatory developments.… Read more

In an era of globalization and digital commerce, multinational enterprises (MNEs) increasingly leverage tax havens to reduce their tax burdens through practices like profit shifting and base erosion. These strategies, while often legal, have ignited a global debate over corporate tax fairness, sovereignty, and the erosion of domestic tax bases. This article examines the structure and tactics of tax havens, the economic and ethical implications of base erosion and profit shifting (BEPS), and the international policy responses seeking to restore equity to the global tax system.… Read more