Highlights & Insights on European Taxation Please find below a selection of articles published this month (September 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…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 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…
As it currently stands, the legal and policy framework for non-profit organisations and foundations within the European Union differ – in some cases slightly, in others significantly. This regularly causes an inconsistent treatment of cross-border activities and generates high compliance and legal costs for NPO’s carrying out cross-border activities within the European Union. On February…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 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…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (June 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…
Ivan Ozai (Osgoode Hall Law School, York University) Increasing concerns about anthropogenic climate change have motivated governments to strengthen policies to reduce greenhouse gas (GHG) emissions. One of the most novel policy issues under discussion in the European Union is the implementation of a carbon border adjustment mechanism (CBAM) to equalize carbon prices on EU-produced…
Highlights & Insights on European Taxation Please find below a selection of articles published this month (May 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…
On 9 April 2022, Law 7/2022 of 8 April on waste and contaminated soil for a circular economy (“LRSC”) was finally published. This law responds to the obligation to transpose into the Spanish domestic law the measures derived from Directive 2018/851/EU (Waste Framework Directive) and Directive 2019/904 on the reduction of the impact of certain…
The first part of this two-piece article titled “Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I” provided an overview of the new place of supply rules for services relating to virtual activities introduced in the VAT Directive by the compromise text for updates on VAT…
On 7 December 2021, government ministers from European Union (EU) countries gathering at the EU Council agreed on updates of the current rules governing value added tax (VAT) rates for goods and services. The new EU rules on VAT rates represent a long-awaited modernisation of the relevant provisions contained in Annex III to Directive 2006/112/CE…
Raffaele Russo[1] “In those countries where income taxes are lower than in the United States, the ability to defer the payment of U.S. tax by retaining income in the subsidiary companies provides a tax advantage for companies operating through overseas subsidiaries that is not available to companies operating solely in the United States… The undesirability…
Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the transport, delivery and digital services markets, among others. The rise of the sharing and gig economy, powered by digital platforms, has triggered the…
Luisa Scarcella (DigiTax Centre at University of Antwerp; Member of the Working Party on Tax & Legal Matters) The recent rise in the price of Bitcoin and other cryptocurrencies and crypto-assets accompanied by the rapid growth of crypto-assets providers has caught the attention of the EU regulator once again. Due to the heterogeneity in the…
Nevia Čičin-Šain and Joachim Englisch* The sixth amendment of the Directive on administrative cooperation has just been adopted by Council, on 22 March. Earlier drafts of DAC 7 have received certain attention mostly for the new regime of documentation and reporting obligations imposed upon digital platforms. However, the new Directive also features numerous other important…
