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

The global minimum tax represents the most ambitious international effort in decades to curb profit shifting to tax havens. Katarzyna Bilicka, Michael Devereux and Irem Güçeri argue that profit shifting doesn’t just affect tax revenues, it alters investment incentives, creating fundamental trade-offs that cannot be ignored

Thematic sanctions are being increasingly used as a foreign policy tool. Henrietta Worthington and Jaime Rosenberg consider the benefits and challenges for multinational organisations operating across jurisdictions