Crypto-assets, EU law, Exchange of Information

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / EY Netherlands) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex)/ /Leave a comment

The DAC8 proposal published on 8 December 2022 represents the most recent effort of the European Commission to enhance administrative cooperation in the tax field. It aims to include crypto-assets under the existing EU framework for the exchange of information. This way, the Commission’s work is intended to address the challenges associated with the increasing…

blockchain, Digital economy, Smart contracts, Transfer Pricing

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) / RCLex)/ /Leave a comment

Claudio Cipollini (Heidelberg University, Germany) / February 24, 2021 The identification of new instruments to improve the efficiency of transfer pricing (TP) control is a priority on the international tax law agenda. The search for effective methods of control and feasible solutions for minimizing the associated costs assume a fundamental relevance for the sustainability of…