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ATAD, BEPS, DAC 7, EU VAT, OECD, Pillar I

(Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam)/ /Leave a comment

…[24] See https://financing.desa.un.org/post-news/ad-hoc-committee-draft-terms-reference-united-nations-framework-convention-international. [25] See, e.g., https://taxation-customs.ec.europa.eu/towards-internal-market-without-corporate-tax-obstacles_en. [26] See https://eur-lex.europa.eu/EN/legal-content/summary/common-consolidated-corporate-tax-base.html. [27] See https://ec.europa.eu/commission/presscorner/api/files/document/print/en/ip_16_3471/IP_16_3471_EN.pdf. [28] See https://taxation-customs.ec.europa.eu/communication-business-taxation-21st-century_en. [29] See https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32022L2523. [30] See https://commission.europa.eu/strategy-and-policy/eu-budget/long-term-eu-budget/2021-2027/revenue/next-generation-eu-own-resources_en. [31] See https://taxation-customs.ec.europa.eu/taxation/business-taxation/business-europe-framework-income-taxation-befit_en. [32] See https://commission.europa.eu/topics/strengthening-european-competitiveness/eu-competitiveness-looking-ahead_en. [33] See…

GAAR, SAAR

(Managing Partner at BMR Legal) and (Advocate at BMR Legal)/ /Leave a comment

…TCC 16. [30] Deans Knight Income Corp. v. Canada 2023 SCC 16. [31] https://taxpage.com/articles-and-tips/supreme-court-of-canada-applies-gaar-general-anti-avoidance-rule-in-deans-knight-income-v-canada-dismissing-taxpayers-appeal Last seen on June 27, 2024. [32] https://taxpage.com/articles-and-tips/supreme-court-of-canada-applies-gaar-general-anti-avoidance-rule-in-deans-knight-income-v-canada-dismissing-taxpayers-appeal/ Last seen on August 8, 2024. [33] https://www.pwc.com/gx/en/tax/newsletters/tax-controversy-dispute-resolution/assets/pwc-TCDR%20Insights-GAAR-recent-developments.pdf…

UN Tax Convention, United Nations

, (Full Professor of Financial and Tax Law, Complutense University of Madrid Visiting Professor of Transnational Taxation, Northwestern University)/ /Leave a comment

…https://globaltaxnews.ey.com/news/2024-1590-un-ad-hoc-committee-advances-terms-of-reference-for-a-framework-convention-on-international-tax-cooperation#. https://globaltaxnews.ey.com/news/2024-1590-un-ad-hoc-committee-advances-terms-of-reference-for-a-framework-convention-on-international-tax-cooperation# [xviii] See my previous input: https://financing.desa.un.org/sites/default/files/2024-03/Grau%20Ruiz%2C%20Maria%20Amparo_Input_AHC%20Tax%20%5BENG%5D.pdf [xix] The approved text reads: “10. The framework convention should include commitments to achieve its objectives. […] c. international tax cooperation approaches…

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/ /Leave a comment

…(C-451/21) and P, Luxembourg v Commission and Engie (C-454/21). Annulment of Commission’s decision on tax rulings granted to Engie. Court of Justice (comments by Rita Szudoczky) (H&I 2024/200)   MISCELLANEOUS…

International Tax Law, Uncategorized, United Nations Sustainable Development Goals

(Assistant professor of International and European Tax Law at, Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg University.)/ /1 Comment

…arm’s length standard in transfer pricing analysis neglects the ‘group interest’ doctrine in business law that is more responsive to power dynamics in a group of companies.[8] In human rights…

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/ /Leave a comment

…(comments by Alexander Fortuin) (H&I 2024/158)   – NO v Autoridade Tributária e Aduaneira (C-472/22). Portuguese tax advantage regarding transfers of shares in companies established in Portugal contrary to EU…