COVID-19

COVID-19, OECD, Permanent Establishments

(Ministry of Finance of the Democratic Republic of Congo )/ /Leave a comment

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…

COVID-19, Digitalization, Dispute resolution, Intertax

(University of Aberdeen, Scotland, UK) and (S. Malamis & E. Malamis Law Office, Athens, Greece)/ /Leave a comment

(Forthcoming: Intertax, vol. 49, 2021, issue 8/9) Like it or not, the Covid-19 pandemic has been changing our way of life. Among others, large-scale lockdowns drive us to work from home and to rely heavily on videoconferencing and online-shopping. Thus, the arguably already digitalized life has been further digitalized! In the fiscal circle, the tax…

CJEU, Competition, COVID-19, Exemption, Spain, State Aid

(Archipel Tax Advice)/ /Leave a comment

The Champions League is back in town and tonight, its iconic hymn echoes through the speakers of Europe’s greatest clubs’ mostly empty stadiums: “Die Meister! Die Besten! Les grandes équipes! The champions!” To my personal delight, I’ve always found football more fun than I found it to be important. Like every year, my favourite and local FC…

COVID-19, Employment, Exemption, Italy, Residence, Ruling, Spain, Tax Treaties

(Maisto e Associati)/ /1 Comment

The Revenue Agency confirms the exemption of income derived abroad by foreign maritime employees who are tax residents of Italy The Italian Revenue Agency has recently issued a ruling (No. 134/2020) clarifying that the income derived by a Spanish citizen (and Italian-tax resident) maritime employee working aboard a ship flying a non-Italian flag for more…

COVID-19, Permanent Establishments, Tax Planning, Transfer Pricing

(Crowe Valente/Valente Associati GEB Partners; Link Campus University, Rome)/ /1 Comment

Introduction Except for the unprecedented health crisis, the COVID-19 spread has generated the biggest economic and financial shock of the century across markets and cross-borders.[1] The preventive and reactive mechanisms developed by national governments and international and supranational organizations to respond to the crisis give in turn rise to a plethora of tax questions. It…

COVID-19, Tax evasion, Tax Policy, VAT

(PWC Cyprus)/ /Leave a comment

In these unprecedented times of the Coronavirus pandemic, governments all around the world are striving to sustain their health systems while managing, as far as possible, the economic damages caused by the pandemic crisis. One of the most compelling economic objectives of every government during this crisis is to keep businesses in operation while preserving,…

Administrative obligations, COVID-19, Digitalization, EU/EEA, VAT

(Ministry of Finance, Tax Administration – Republic of Croatia)/ /Leave a comment

The importance of digitalization has been demonstrated especially at this time of the COVID-19 disease pandemic. State and local institutions, as well as entrepreneurs, were in fact able to maintain their legal obligations and rights only through digital applications. In addition, digital purchases and payments have stimulated the further development of digitalization. Countries around the…

COVID-19, EU law, EU/EEA, Tax Avoidance, Tax evasion, Tax haven, Tax Policy

(University of Amsterdam)/ /Leave a comment

In a moment of crisis like the one provoked by the Coronavirus, the problems of tax avoidance and tax evasion become particularly relevant, even more when they are blamed for cutting national resources to ride out the crisis and save millions of lives. Experts and activists in many countries are appealing to governments to go…

COVID-19, Digitalization, Norway, OECD, Permanent Establishments, Physical presence

(Wolters Kluwer)/ /Leave a comment

The global COVID-19 pandemic that arose in early 2020 could be considered the most disruptive factor the world has witnessed in generations. Paradigms taken for granted until then were upended, resulting in a ‘new normal’ that has changed the way we do business. As with all facets of business, international taxation also came under increased…

COVID-19, EU/EEA, State Aid, Subsidies

(Maastricht University)/ /Leave a comment

In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as regards foreign subsidies” on 17 June 2020. It…

Administrative obligations, COVID-19, Digitalization, EU/EEA, Tax Policy, VAT

(Ministry of Finance, Tax Administration – Republic of Croatia)/ /Leave a comment

The global crisis provoked by the Covid-19 disease has affected several spheres of our lives. Apart from health, the biggest impact has been felt in the reduction of production and consumption, accompanied by a general tightening of business conditions. Although the course of the pandemic disease remains a factor of uncertainty, it becomes increasingly apparent…

Anti-tax avoidance, CFC, COVID-19, EU law, EU/EEA, International Tax Law, OECD, Principal purpose test

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/ /1 Comment

Many States have incorporated General Anti-Avoidance Rules (GAARs) into their tax laws to prevent tax avoidance; within the EU, a GAAR is even mandatory for corporate taxation since 1 January 2019 (Article 6 of the EU Anti-Tax Avoidance Directive (EU ATAD)). States are recommended in the OECD Model Tax Convention on Income and Capital to…

Anti-tax avoidance, Arbitration, BEPS, COVID-19, International Tax Law, MNE Profits, OECD, Permanent Establishments, Tax risks, Transfer Pricing

(Temple Tax Chambers; King’s College London)/ /Leave a comment

In my last blog, I looked at the immediate impact of Covid 19 Lockdowns on key elements of double tax treaties – residence, permanent establishment and employment income. Many tax administrations have published guidance on their approach to these issues. Indeed, almost immediately after the OECD also published helpful comment on them too. The general…

COVID-19, Permanent Establishments, Residence

(Nishith Desai Associates)/ /1 Comment

The COVID-19 pandemic has led to unprecedented times for the world. Many countries, including India, most of Western Europe and some states of the US have now imposed mandatory lockdowns, in addition to restricting international travel in order to reduce the number of cases, “flatten the curve” and avoid overburdening the healthcare infrastructure. These lockdowns,…