Will AmFree Kill the GLOBE?

The following amicus curiae brief was filed with the Court of Justice of the European Union on November 19, 2025, by Tarcísio Diniz Magalhães, assistant research professor with the University of Antwerp Faculty of Law and Antwerp Tax Academy; Allison Christians, H. Heward Stikeman Chair in Tax Law at McGill University and director of the Canadian Center for Tax Policy; Leyla Ateş, professor of tax law with Kadir Has University Faculty of Law, Türkiye; Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law at the University of Michigan School of Law; Stjepan Gadžo, associate professor with the University of Rijeka Faculty of Law, Croatia; Young Ran (Christine) Kim, professor of law with the Benjamin N. Cardozo School of Law at Yeshiva University; N. Nilay Dayanç Kuzeyli, assistant professor of tax law with İ.D. Bilkent University Faculty of Law, Türkiye; Jeroen Lammers, assistant professor of international tax law with the Copenhagen Business School; Ivan Ozai, associate professor and Queen’s Faculty Scholar in Tax Law and Policy with Queen’s University, Canada; and Afton Titus, associate professor with the University of Cape Town Faculty of Law, South Africa.