Abuse of law, Anti-tax avoidance, EU law, Finance, Financial institutions, GAAR, Indirect taxation, Principal purpose test, Tax Avoidance, United Kingdom

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

Case law on thepurpose of transactions is starting to develop around the world. Is there a common pattern? Whether a financing structure was a “tax avoidance arrangement”  under  now repealed general anti-avoidance provisions of the New Zealand Income Tax Act 2004  was examined last month by the New Zealand Court of Appeal in Commissioner of…

Composite Supplies, single supplies, Single transaction, VAT

(Orebro University)/ /Leave a comment

The classification of transactions comprising several elements, features, and acts[1] is a complicated and prominent issue in the EU’s common system of VAT. It is also a popular topic for discussion and analysis which is often explored in the literature. The purpose of this post is to contribute to that discussion by presenting certain perspectives…

Carousel Fraud, GST, Missing Trader Fraud, Singapore, VAT

(Singapore Management University)/ /1 Comment

Missing Trader Fraud (“MTF”) is a problem that has plagued tax authorities around the world. It is a form of fraud by which syndicates make use of Value Added Tax (“VAT”) or Goods and Services Tax (“GST”) systems to defraud tax authorities. VAT/GST systems are designed to ensure that in most cases, only the final…

BEPS, Digitalization, MNEs, OECD, Pillar II, Tax competition

, (Tax Policy Center of the University of Lausanne, Switzerland)/ /1 Comment

1. Introduction The ability to stimulate economic activity and to attract foreign capital and investments through national tax policies has been known for many centuries. It was in the middle of the eighteenth century that the Russian Empress – Catherine the Great – granted to “[…] Foreigners that have settled themselves in Russia to erect…

Clearing, EU/EEA, Excise duties, VAT

(Xirius Lawyers, Brussels)/ /Leave a comment

According to l’Echo of July 31st 2020, relying on information published in the magazine Paperjam, the Grand Duchy of Luxembourg has not yet paid Belgium 90 million Euros that had to be transferred before the end of March 2020. This sum is due pursuant to a clearing procedure of VAT and excises collected by the…

cartoon, Tax humour

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We are glad to announce that, as some readers might have already noted, a new feature has recently been added to the Kluwer International Tax Blog: cartoons (for those who missed the first one: https://kluwertaxblog.com/2020/09/14/legal-impediments-to-the-introduction-of-an-eu-wide-carbon-border-adjustment-mechanism/). Cartoons will be added as a feature to some articles published on the blog. We believe that this will be…

Administrative obligations, Compliance, Digital platforms, Distance selling, EU law, EU/EEA, Supplies, VAT

(Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)/ /Leave a comment

Last month, the second edition of the book ‘Fundamentals of EU VAT Law‘ was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a major update and contains – among other things – new key CJEU case law and new EU VAT legislation (such as the…

Carbon Tax, Environment, EU Green Deal, EU/EEA

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It was noted in my previous blog of this common series published on 24 August 2020 that on 22 July 2020 the European Commission opened a public consultation on the Carbon Border Adjustment proposal put forward as part of the EU Green Deal. This is not the first document issued under that initiative. In March…

Anti-tax avoidance, Beneficial ownership, EU law, EU/EEA, GAAR, Ireland, Permanent Establishments, State Aid, United States

(Taxdirector.nl)/ /Leave a comment

With the General’s Court ruling on July 15, 2020, a first step has been taken in the question whether the Irish government has provided Apple with State Aid. So far, the General Court has ruled that the Commission has not been able to prove that the Irish government has provided State Aid to Apple. The…

Artificial Intelligence (AI), International Tax Law

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

Błażej Kuźniacki (ACTL, University of Amsterdam; PwC Poland) Kamil Tyliński (Mishcon de Reya LLP; UCL School of Management) Every new method or procedure involves not only potential benefits but also risks of unwanted, and sometimes serious consequences. It is therefore crucial to be able to identify the risks prior to any implementation of the new…

Brazil, Consumption taxation, Dual VAT, Tax reform, VAT

(York University, Canada) and (Insper; Associação Brasileira de Direito Financeiro)/ /Leave a comment

Since the promulgation of its 1988 Constitution, Brazil has been trying to implement a national VAT. Over the past 30 years, the opposing interests of States and the Federal Government have caused at least three broad tax-reform proposals to fail in Congress. Moreover, several interest groups have also been opposed to changes. Such conflicts of…

Double Taxation, India, International Tax Law, OECD, Tax Treaties, Withholding Taxes

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

Those with a long memory for cricketing events may remember the 1996 World Cup hosted jointly by India, Pakistan and Sri Lanka. The winner, Sri Lanka, made 398 runs for 5 wickets, in a one-day international match, a record that stood until April 2006. South Africa’s Gary Kirsten scored 188 runs, not out, against the…

Carbon Tax, Environment, EU Green Deal, EU/EEA

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It was noted in my previous blog of this common series published on 18 August 2020 that the European Commission opened a public consultation on the Carbon Border Adjustment proposal put forward as part of the EU Green Deal. This is not the first document issued under that initiative. In March 2020 the European Commission…

Carbon Tax, Environment, EU Green Deal, EU law, EU/EEA, International Tax Law, OECD, WTO

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Tatiana Falcão[1] On 22 July 2020 the European Commission opened a public consultation on the Carbon Border Adjustment proposal put forward as part of the EU Green Deal. This is not the first document issued under that initiative. In March 2020 the European Commission published an Inception Impact Assessment Report to discuss policy options for…