…the term in specific cases. For example, when it comes to determining the source of income from services rendered outside Argentina, which according to the general rule would be deemed…
…can provide an efficient solution to double taxation issues faced by internationally active companies. It centres on ways to amend and effectuate existing procedures of international tax law in light…
…same price on carbon emissions, as would have been paid if these goods have been produced in the EU. The EU Commission presented a proposal for a new CBAM Regulation…
…collect its share of the MNE group’s global top-up tax liability from the locally resident group company, simply because it is part of the MNE group. Now let’s assume that…
…TAXATION, LEGISLATION – The Commission proposes emergency market intervention to reduce bills for Europeans (comments by the Editorial Board) (H&I 2022/297) – European Commission: Q&A document on an emergency intervention…
…in the area of foreign investments. Peter Denk, Tax Competition and the EU Anti-Money Laundering Regime Member States engage in tax competition to expand their tax bases thereby risking a…
…of cigarettes from Belarus into the territory of Lithuania. Court of Justice (comments by Diederik Bogaerts) (H&I 2022/249) (comments by Yassine El Bojaddaini) (H&I 2022/248) – Compendium of Customs Valuation…
…on International Cooperation in Tax Matters: report on the 24th session (virtual session, 4-7 and 11-12 April 2022) E_2022_45_Add.1–E_C.18_2022_2-EN More information is available at: https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-03/CRP.9%20Environmental%20Taxation.pdf https://www.un.org/development/desa/financing/sites/www.un.org.development.desa.financing/files/2022-06/2208552S.pdf [accessed 10 September 2022]….
…of Justice (comments by Natalia Șvidchi) (H&I 2022/212) STATE AID – UK and ITV v Commission (T-363/19 & T-456/19). UK Group Financing Exemption scheme not in line with EU State…
…Eaton Corp. v. Comm’r, 2015 U.S. Tax Ct. LEXIS 66, *10. [14] Eaton Corp. v. Comm’r, 2015 U.S. Tax Ct. LEXIS 66, *18-19. [15] Eaton Corp. & Subsidiaries v. Comm’r,…
…beyond its constitutional and legal competence. Relevant aspects of AFIP’s competence and the Income tax system concerning prepayments and withholdings on account of the final tax liability The rules governing…
…comparison received licenses for 1,800 of Medtronic US’s patents. The Tax Court compared that as of May 2004 approximately 9 percent of the patents licensed by Medtronic US to Puerto…
…in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and…
…(UTPR). This answer presents many challenges related to its compatibility with the traditional understanding of tax jurisdiction and with the intent to make it compatible with DTCs. As posed, the…
