BEPS, MLI

(Junior Tax Manager at BDO Netherlands)/ /Leave a comment

 1. Background In the article Is the Multilateral Instrument (MLI) Really Multilateral? published in the book A Multilateral Convention for Tax – From Theory to Implementation of the Wolters Kluwer Series on International Taxation, edited by Sergio André Roche and Allison Christians,[1] I analyze the nature of the MLI, a topic that has raised discussions…

Argentina, GAAR, MLI

(Bomchil)/ /Leave a comment

Notes on the starting of MLI internalization process Background The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i] rounded up the implementation of the treaty-based final BEPS outcomes in one single document. MLI is aimed at providing a framework that could allow amending existing bilateral…

Brazil, IPI, VAT

(postdoctoral researcher at the Institute for Austrian and International Tax Law (WU))/ /Leave a comment

Phelippe Toledo Pires de Oliveira[1] In late February 2022, the Brazilian federal government published a decree slashing the federal tax on manufactured goods (IPI). For those unfamiliar with the country’s taxes, IPI is one of the many VATs levied in Brazil. IPI is levied by the federal government and is often used as an excise…

Corporate tax policy, ESG, Ethics and tax, tax justice

(Legal secretary (référendaire) at the Luxembourg administrative Court)/ /Leave a comment

What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s tax strategy should be considered when assessing whether that enterprise meets the so-called “ESG” criteria. I explain why in this blog. A justification for…

Intertax

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Stefanie Geringer, The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions The European Union (EU)’s external tax policies in relation to ‘uncooperative’ tax jurisdictions are predominantly shaped…

Canada, International Tax Law, Tax Treaties, United Kingdom

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

English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC [2022] UKUT 45 (TCC).  raised issues around the interpretation of a tax treaty concluded in English and French, both languages being equally authentic. The complex facts are summarised at https://kluwertaxblog.com/2020/07/29/income-from-immoveable-property-article-6-and-royalty-streams/….

CJEU, EU, Excise duties, Italy

(PhD – University of Brescia/Bergamo; Tax Lawyer in Milan)/ /Leave a comment

The Court of Justice of the European Union (CJEU), by means of an Order in Case C-255/20 of 9 November 2021 [1], established the incompatibility with EU law, in particular with Directives 2008/118/EC and 92/12/EEC, of the Italian Regional Tax on Petrol for Automotive (IRBA), due to the absence of a specific purpose attributed to…

IIR, OECD, Pillar II, UTPR

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

Prof.M.F. (Maarten) de Wilde[1] Summary Yesterday, on 14 March 2022, the OECD published the Commentary on the Pillar 2 Model Rules, the global minimum rate for large multinationals. When reading the first pages, the author was overwhelmed by the urge to write this opinion and, ‘equally, however’, to make a connection with an animal farm….

Croatia, Digital nomads, Migration law, Personal income tax

(Assistant Professor at University of Rijeka, Faculty of Law)/ /Leave a comment

In the first part of this two-piece article titled “Croatia: A New (Tax-Free) Promised Land for Digital Nomads? (Part I)”, we provided an overview of the new Croatian normative framework applicable to digital nomads, i.e., a set of migration and tax law provisions adopted to facilitate digital nomads’ temporary stay in Croatia. These legislative developments…

Croatia, Digital nomads, Migration law, Personal income tax

(Assistant Professor at University of Rijeka, Faculty of Law)/ /Leave a comment

The concept of “digital nomadism” has emerged in popular literature some 25 years ago, in a thought-provoking and prescient book co-authored by Tsugio Makimoto and David Manners.[1] Put simply, the notion has been that various technological advances will make it possible for large swathes of people to discard traditional norms of work and employment, becoming…

CJEU, Double Taxation, DTA, Dual VAT, ECJ, Financial institutions, Financial services, Fixed establishment, Indirect taxation, International Tax Law, Pensions, Permanent Establishments, Physical presence, Place of Supply, Place of taxation, Tax Treaties, United Nations, VAT, VAT grouping

(Temple Tax Chambers; King’s College London)/ /Leave a comment
PVD article 44

Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5 of the Model treaties and “fixed base” in article 14 of the UN Model are central concepts in direct tax subject matter jurisdiction. Fixed establishment The…

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…

Latin America, Pillar I, Pillar II

(Bomchil)/ /2 Comments

Abridged comments for a regional appraisal and possible outcomes to implementation 2010-2020: A Decade of Profound Changes in International Taxation Following the world financial crisis, the industrialized countries were deeply dissatisfied with revenue collection levels. In that context, which extended to the first years of the last decade, the political dialectic of the time left…

Artificial Intelligence (AI), ECHR

( PwC Netherlands, Lazarski University and Singapore Management University)/ /Leave a comment

1          AI and XAI in tax law   [1][2] Artificial intelligence (AI) systems are becoming increasingly central in the global economy. According to PWC estimates, they may provide boosts of up to 26% to local economies, which could lead to an increase of USD 15.7 trillion to global GDP. They are also gaining relevance in the context…