About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out virtual land. The taxpayer – or rather his avatar – received virtual currency in exchange for the virtual land. The taxpayer then…

 1. Background In the article Is the Multilateral Instrument (MLI) Really Multilateral? published in the book A Multilateral Convention for Tax – From Theory to Implementation of the Wolters Kluwer Series on International Taxation, edited by Sergio André Roche and Allison Christians,[1] I analyze the nature of the MLI, a topic that has raised discussions…

Notes on the starting of MLI internalization process Background The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i] rounded up the implementation of the treaty-based final BEPS outcomes in one single document. MLI is aimed at providing a framework that could allow amending existing bilateral…

Phelippe Toledo Pires de Oliveira[1] In late February 2022, the Brazilian federal government published a decree slashing the federal tax on manufactured goods (IPI). For those unfamiliar with the country’s taxes, IPI is one of the many VATs levied in Brazil. IPI is levied by the federal government and is often used as an excise…

What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s tax strategy should be considered when assessing whether that enterprise meets the so-called “ESG” criteria. I explain why in this blog. A justification for…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefanie Geringer, The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped…

English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC [2022] UKUT 45 (TCC).  raised issues around the interpretation of a tax treaty concluded in English and French, both languages being equally authentic. The complex facts are summarised at http://kluwertaxblog.com/2020/07/29/income-from-immoveable-property-article-6-and-royalty-streams/….

The Court of Justice of the European Union (CJEU), by means of an Order in Case C-255/20 of 9 November 2021 [1], established the incompatibility with EU law, in particular with Directives 2008/118/EC and 92/12/EEC, of the Italian Regional Tax on Petrol for Automotive (IRBA), due to the absence of a specific purpose attributed to…

Prof.M.F. (Maarten) de Wilde[1] Summary Yesterday, on 14 March 2022, the OECD published the Commentary on the Pillar 2 Model Rules, the global minimum rate for large multinationals. When reading the first pages, the author was overwhelmed by the urge to write this opinion and, ‘equally, however’, to make a connection with an animal farm….

In the first part of this two-piece article titled “Croatia: A New (Tax-Free) Promised Land for Digital Nomads? (Part I)”, we provided an overview of the new Croatian normative framework applicable to digital nomads, i.e., a set of migration and tax law provisions adopted to facilitate digital nomads’ temporary stay in Croatia. These legislative developments…

The concept of “digital nomadism” has emerged in popular literature some 25 years ago, in a thought-provoking and prescient book co-authored by Tsugio Makimoto and David Manners.[1] Put simply, the notion has been that various technological advances will make it possible for large swathes of people to discard traditional norms of work and employment, becoming…

Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5 of the Model treaties and “fixed base” in article 14 of the UN Model are central concepts in direct tax subject matter jurisdiction. Fixed establishment The…

Trésor-Gauthier M. Kalonji [1] Summary The Covid-19 pandemic has shaken several rules applicable in conventional tax law, in particular with regard to determining the conditions for qualifying a “building site or construction or installation project” as a permanent establishment (hereafter “PE”), as defined by the OECD Model Tax Convention on Income and on Capital (hereafter…

Abridged comments for a regional appraisal and possible outcomes to implementation 2010-2020: A Decade of Profound Changes in International Taxation Following the world financial crisis, the industrialized countries were deeply dissatisfied with revenue collection levels. In that context, which extended to the first years of the last decade, the political dialectic of the time left…