The European Union Cracks Down on Member State Corporate Tax Agreements

Corina McIntyre, Vol. 37 Associate Editor On October 21, 2015, the European Commission ruled that Luxembourg and the Netherlands granted […]

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Common Reporting Standard (CRS): Development and Limitations

Sihang Zhang, Vol. 37 Associate Editor In recent years, the ease of establishing accounts at foreign financial institutions, combined with […]

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Do International Trade and Human Rights Law Allow “Fat Taxes”?

Alicia McCaffrey, Vol. 37 Associate Editor Many in the U.S. remember the controversy that ensued when Mayor Michael Bloomberg attempted […]

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FATCA, GATCA and the Controversial Withholding Provision

Abigail Zeitlin, Vol. 36 Associate Editor For many years, there have been large discrepancies between different countries’ tax reporting standards.  […]

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