…the essential difference relates to the means to finance both activities. In the case of commercial activities, like the ones provided by private broadcasting companies, income derives from commercial communication,…
…shadow economy, the EU Commission decided to take action. Consequently, on 10 March 2021, the EU Commission has launched a public consultation to strengthen rules on administrative cooperation and expand…
…the combined accounting equity of all non-Swiss subsidiaries directly or indirectly controlled by the Swiss parent company, plus (ii) the aggregate amount of loans granted by the Swiss parent and…
…or give on commercial rental or offer for sale or for commercial rental any copy of the computer programme: Provided that such commercial rental does not apply in respect of…
…law as: “an administrative enquiry jointly conducted by the competent authorities of two or more Member States, and linked to one or more persons of common or complementary interest to…
…the exemption is not likely to cause distortion of competition is particularly difficult. The VAT Committee has analyzed these issues in several working papers.[3] In a cross-border scenario, tax authorities…
…in these countries can also marry or enter into a similar commitment that is recognized for tax purposes, there is also no predominantly principled objection to the different treatment of…
…the coming weeks in order to clarify certain operational aspects of uncertain application. Detailed Analysis 3.1. “Brand new” TPD set Under the Provision, the appropriate TPD consists of a Masterfile…
…trumps what? http://wolterskluwerblogs.com/tax/wp-content/uploads/sites/59/2021/03/KLI-9-trailer.mp4 Our previous blogs on the topic can be found here: – http://kluwertaxblog.com/2021/03/01/is-there-a-leak-in-the-oecds-global-minimum-tax-proposals-globe-pillar-two/ – http://kluwertaxblog.com/2020/11/06/the-pillar-two-mechanism-in-light-of-the-blueprint-a-case-study/ — http://kluwertaxblog.com/2020/09/18/pillar-ii-of-the-digital-debate-our-view-on-the-approach-towards-blending-and-substance-carve-outs-to-determine-effective-tax-rates/ Please click on the link below to hear our podcast:…
…as well as correlation between the exemption and the VAT grouping provisions.[2] The CJEU has completely dashed those hopes when it comes to the determination of the geographical scope of…
…nature and features of supplies. This principle, however, does not go without exception. According to the CJEU, this principle shall not apply in the case of single complex supplies, i.e….
…1, p. 35. FTS stands for Fees for Technical Services laid in Art. 12A UN Model [12] https://www.theguardian.com/technology/2020/oct/14/amazon-to-escape-uk-digital-services-tax-that-will-hit-smaller-traders [13] https://economictimes.indiatimes.com/industry/cons-products/electronics/apple-passes-on-2-per-cent-equalisation-levy-to-indian-consumers/articleshow/78962608.cms?from=mdr [14] https://economictimes.indiatimes.com/industry/media/entertainment/netflix-to-absorb-equalisation-levy-not-passing-the-charge-on-consumers/articleshow/79011418.cms [15] UN, supra n. 1, Commentary para 4…
…a company’s revenue. Sascha Jafari is the CEO of summitto. Sascha can be reached via info@summitto. [1] European Commission, Communication From The Commission To The European Parliament And The Council….
…adjusted receipts or income. Taxpayers deducted certain items from taxable gross income, which included the most standard and customary business expenses. These comprised all taxes except income tax, fees, the…
