Giorgio Beretta, Author at Kluwer International Tax Blog

By Giorgio Beretta

Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University

Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax law (ACTL) research project on designing the tax system for a "Cashless, Platform based and Technology driven society (CPT)".

He is also a Senior Lecturer at the Department of Business Law of Lund University, where he is co-responsible for the indirect tax course track of the Master’s (LL.M) in European and International Trade and Tax Law (MEITT).

In 2021, for his monograph titled “European VAT and the Sharing Economy” (EUCOTAX Series on European Taxation No. 65, Kluwer Law International 2019), Giorgio was awarded the “IFA Maurice Lauré Prize”, which aims to encourage scientific work on international indirect taxation.

For more information, please visit https://giorgioberetta.eu.

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

The Contents of Highlights & Insights on European Taxation, Issue 9, 2023

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) and Dennis Weber (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/October 5, 2023October 5, 2023 /Leave a comment

Highlights & Insights on European Taxation Please find below a selection of articles published in September 2023 in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in…

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

The Contents of Highlights & Insights on European Taxation, Issue 8, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 2023) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

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

The Contents of Highlights & Insights on European Taxation, Issue 7, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 2023) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

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

The Contents of Highlights & Insights on European Taxation, Issue 6, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published last month, June 2023 in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation…

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

The Contents of Highlights & Insights on European Taxation, Issue 5, 2023

highl

The Contents of Highlights & Insights on European Taxation Highlights & Insights on European Taxation Please find below a selection of articles published last month (May 2023) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers…

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

The Contents of Highlights & Insights on European Taxation, Issue 4, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published in April 2023 in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in…

Corporate tax policy, Individuals, OECD MC Convention, Permanent Establishments, UAE

CIT in the UAE: The PE Clause for Individuals

Thomas Vanhee, Varun Chablani (Aurifer) and Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/April 21, 2023April 20, 2023 /Leave a comment

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates (UAE) UN MC Convention (UN MC) 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31…

Company, Corporate tax policy, OECD MC Convention, Permanent Establishments, UAE

CIT in the UAE: The PE Clause for Companies

Thomas Vanhee, Varun Chablani (Aurifer) and Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/April 20, 2023April 20, 2023 /2 Comments

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

The Contents of Highlights & Insights on European Taxation, Issue 3, 2023

Highlights & Insights on European Taxation Please find below a selection of articles published this March 2023 in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in…

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

The Contents of Highlights & Insights on European Taxation, Issue 2, 2023

Please find below a selection of articles published this February in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the area of direct taxation and state…

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

The Contents of Highlights & Insights on European Taxation, Issue 1, 2023

European Taxation

Please find below a selection of articles published this January in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the area of direct taxation and…

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

The Contents of Highlights & Insights on European Taxation, Issue 12, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

Company, Directors' Services, EU, Taxable persons, UAE, VAT

In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT

Halil Erdem (Head of Tax Strategy for Careem and Author of ‘Fundamentals of GCC VAT Law’) and Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)/December 21, 2022December 21, 2022 /Leave a comment

Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and advisors around the world busy. It is an area that has seen numerous changes in tax policy, sometimes as a…

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

The Contents of Highlights and Insights on European Taxation, Issue 11, 2022

Highlights & Insights on European Taxation Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…