Discriminatory Gift Taxation of Transfers between Domestic versus Foreign Family Foundations – Opinion Statement ECJ-TF 1/2026 on the Decision of the CJEU of 13 November 2025 in Familienstiftung v. Finanzamt Köln-West (Case C-142/24)
Discussant on Subject 1: IFA Portugal 2025 – “Residence for Corporate Income Tax Purposes” and Subject 2: IFA Portugal 2025 – “Improper Use of Tax Treaties and Source Taxation: Policy, Practice, and Beyond”, IFA South Africa Webinar