As multilateralism erodes and global governance becomes increasingly fragmented, the European Union (EU) has embraced like-mindedness as a guiding principle in its external

legal and diplomatic engagement. While widely invoked in EU discourse, the concept lacks analytical precision. [...]

This article contributes to the growing body of research on the contestation of international organizations in the context of escalating great power rivalries. While the phenomenon

of power competition is generally accepted in the literature, the specific ways in which it manifests itself within international organizations remain underexplored. [...]

This article offers a critical examination of the Indian Digital Personal Data Protection (DPDPA) Act, 2023 (Act) and the DPDP Rules, 2025 (Rules). The analysis is organized

into two principal critiques. First, an endogenous critique interrogates the Act and Rules, highlighting concerns such as broad exceptions and exemptions, lack of [...]

This article is about the development of geopolitical relations and multilateralism since World War II. The author goes into the growth of multilateralism and its impact on

security, the economy and taxation. It provides a short outlook on the impact of the fast-changing geopolitical situation since 2022. [...]

This article explores the growing tension between EU tax/customs enforcement and competition law in the context of digital platforms. While platforms such as online marketplaces

are increasingly tasked with collecting VAT and, under proposed reforms, import duties as ‘deemed suppliers’ and ‘deemed importers’, these obligations may [...]

This article aims to provide a critical analysis of the feasibility, risks, and systematic consequences of applying either the Digital Services Tax (‘DST’) or Value Added

Tax (‘VAT’) to Data-for-Access transactions in the European Union (‘EU’). [...]

This article examines the intersections between Transfer Pricing (TP) and Value Added Tax (VAT), focusing on whether TP adjustments are relevant for VAT purposes. While TP

is governed by the arm’s length principle, VAT is based on the consideration agreed between the parties, creating significant tensions. [...]

This article proposes a harmonized EU framework for the recognition and enforcement of foreign arbitral awards, designed to complement the 1958 New York Convention (NYC). Despite

the Convention’s global success, divergent enforcement practices among EU Member States continue to undermine legal certainty, delay recognition, and weaken confidence [...]

When crypto-assets were first introduced, tax experts worried that they might become ‘super tax havens’. With over a decade and a half of hindsight, this article questions

whether this tax-enforcement doomsday scenario has materialized or may yet materialize. [...]