KluwerLawOnline.com - Intertax

Literature Review: Taxing Income and Consumption: The Development of International Tax Law and Policy, K. Sadiq, C. Evans and N. Li eds. 1st edn. Cheltenham: Edward Elgar. 2025 [pre-publication]

Tue, 17 Mar 2026 00:01:04 GMT

Volume 54 Online ISSN 0165-2826

Concurrence of EU Direct Tax Directives: Hierarchy of Norms, Interpretational Solutions, or Decluttering? [pre-publication]

Tue, 17 Mar 2026 00:01:04 GMT

The number of (proposals for) EU directives in the field of direct taxation is continuously growing. In the process of drafting them, the focus appears to be on the desired outcome of that specific legislative instrument. The complete overview is not taken into account and certainly not the relation between the proposal and already existing directives or others that are pending. In this publication, the author answers the question of how directives in the field of direct taxation relate to each other, how textual differences on comparable subjects between directives and conflicts in interpretation among directive provisions can be resolved, and where discrepancies between proposals and adopted directives currently exist (and how they can be resolved). To achieve this, the hierarchy of norms in secondary EU legislation will be discussed and several suggestions for simplifications and decluttering will be made, in accordance with the EU Commission’s policy agenda.

Volume 54 Online ISSN 0165-2826

Digital Services Taxes and WTO Law: The Likeness Challenge in the Data Economy [pre-publication]

Tue, 17 Mar 2026 00:01:04 GMT

This study explores the alignment of digital services taxes (DSTs) with the non-discrimination provisions outlined in the General Agreement on Trade in Services (GATS) with particular attention being paid to the concept of ‘likeness’. It focuses on the Italian DST as a representative case and examines whether this measure differentiates between ‘like’ digital services and suppliers in accordance with Articles II (Most-Favoured Nation (MFN)) and XVII (National Treatment (NT)). The analysis employs a doctrinal approach and integrates a comprehensive examination of World Trade Organization (WTO) law with relevant case law and tax scholarship. This reveals that revenue thresholds and carve-outs introduce structural asymmetries in the competitive relationship between services and suppliers that may be regarded as ‘like’ under WTO criteria. The Italian DST is ostensibly neutral but disproportionately impacts large multinational platforms thereby posing a significant risk of de facto discrimination under current jurisprudence. This study expands on this insight and argues that a model DST law crafted in accordance with the GATS principles is essential to ensure that future digital taxation initiatives fulfil their fiscal objectives without violating multilateral trade regulations.

Volume 54 Online ISSN 0165-2826

Green Local Fiscal Autonomy in EU Member States [pre-publication]

Tue, 17 Mar 2026 00:01:04 GMT

This article provides insights into how differences in the degree of fiscal autonomy of local governments in EU Member States shape the ways in which they design and implement fiscal instruments to support the achievement of climate objectives. By comparing three countries (Belgium, Italy and the Netherlands), it demonstrates that local governments’ capacity to leverage taxation for climate purposes is essentially shaped by their national legal and fiscal frameworks. At the same time, limited fiscal autonomy does not necessarily prevent local authorities from using fiscal instruments to support the achievement of climate objectives. This is illustrated, for instance, by the introduction of the ‘pay-as-you-throw’ (PAYT) waste fee in Turin, where such a measure can be implemented despite the relatively limited fiscal autonomy within the centralized Italian system. The article further shows that local climate plans across the EU acknowledge taxation as a policy tool for advancing sustainability goals, highlighting its potential to influence areas such as mobility, buildings and energy.

Volume 54 Online ISSN 0165-2826