…multinational enterprises attract lots of attention, and gaming companies are no exception. On top of the heated discussions about taxation of the digital(ized) economy and cryptocurrencies in the real world,…
…with which the corresponding parties may play at their discretion to justify any outcome. Legal certainty is, once again, compromised. Third, there is no way to prevent taxpayers from transferring…
…to digitalisation is relevant today. Reducing compliance costs for taxpayers and the costs of tax administration by TAs is vital throughout the process. Compliance costs include two components; on the…
…Intertax, vol. 49, 2021, issue 6/7) Since they were delivered in 2019, the judgments of the ECJ in the Danish cases have been widely discussed by commentators. Yet, the authors…
1. Introduction To be able to compete successfully in international markets, companies need to turn their R&D results fast and effectively into marketable products. Thus, besides the development (enhancement, maintenance,…
…world is not comparable to a classic poker game, its virtual equivalent is also not comparable. Hence, it is hard to find credible arguments to see the plaintiff’s actions not…
…is the ‘minimum corporate tax on book income’, i.e., a minimum business income tax for large profitable companies of 15% on commercial accounting profits, to prevent situations in which companies…
…of tech companies, 200 kilometers away, in the Netherlands, it does work. Local strongholds such as payment processor Adyen and meal delivery company Takeaway.com belong to the stock market successes…
…America tax plan, the goal of which is to make American companies and workers more competitive by eliminating incentives to offshore investment, substantially reducing profit shifting, countering tax competition on…
…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 of continuing deferral is underscored…
…of the DST proposed by the EU Commission in March 2018, offers a useful comparison in this regard. In view of the first tax payments due in May 2021 (the…
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…
…discuss their respective plans for reducing harmful greenhouse-gas emissions. They are collectively committed to taking action in order to limit global warming to “well below” 2 degrees Celsius over the…
…which is partly due to the complexity of defining the treatment applicable to these assets in a way that covers all their various facets, as well as their complex and…
