Piergiorgio Valente

Geopolitics has been defined as ‘great power competition over access to strategic locations and natural resources’. In essence, it focuses on the impact of geography on international political relations and vice versa. The principal actor in international political relations is…

The Debate What makes a tax system competitive? How can countries multiply the competitiveness of the existing system? These question-marks are attracting substantial research by today’s policy makers, at national and international level as well as by business lobbyists. Most…

Cross-border dispute resolution mechanisms have been evolving rapidly in recent years. The importance of an effective process for enforcing bilateral double tax agreements and for avoiding double tax issues more generally cannot be understated. Two critical tools in this regard…

Following three years of investigation, McDonald’s has been cleared from the charge that it received fiscal state aid from Luxembourg, by virtue of the European Commission’s concluding decision of 19 September 2018. Thus, the Commission seems to have closed one…

International taxation is undergoing the most tremendous overhaul of the last 100 years. New standards have been identified at international level, bilateral tax treaties are re-negotiated in a multilateral context, discussions are ongoing on the next changes. The outburst of…