The EU Circular Economy Act is
being prepared by the European Commission. Roel Dom, Heather Grabbe and Costanza Greppi Maturana examine how EU tax policy can support the transition to a circular economy by correcting market failures and incentivising sustainable resource use

As traditional wealth centres overhaul their tax regimes, high-net-worth individuals are reassessing where to live, hold assets and plan for the future. Ava-Marissa Lee explains why Barbados is well positioned to meet their evolving needs

Europe is moving towards invoice-level electronic VAT reporting. Thiemo Fetzer argues that, with AI-assisted processing of the information contained in electronic VAT invoices, the tax system can become not just a compliance and revenue-raising instrument, but a protected intelligence map of the economy

The EU’s implementation of global anti-tax avoidance rules and the global minimum tax is widely regarded as a success. Madalena Barata da Rocha, Roel Dom, Pascal Saint-Amans and Bo Sangers consider the trilemma between tax sovereignty, revenue protection and investment neutrality that has emerged

Are American tech billionaires adversaries or role models for Europe? Rebecca Christie writes that the EU should ask what it wants from globally influential tech magnates, not just how to curb them

It is accepted that international tax competition is harmful. Pascal Saint-Amans writes that US objections have not killed off the 15 percent global minimum tax, but they have altered it and given the US a competitive advantage