…based on a proposal from the EU Commission and after consulting the EU Parliament, the Economic and Social Committee and the Committee of the Regions. Tellingly, no progress has been…
…burden of proof in State Aid cases lies with the Commission. Since Apple allocated its residual value to two stateless companies, it was on the Commission to substantiate that the…
…information comprehensive enough to the taxpayers to act on it to contest a decision, correct inaccuracies, or request erasure.[3] The use of advanced and complicated AI models such as neural…
…and taxpayers. The Unbearable Complexities of the Brazilian Taxation on Consumption and the Hurdles for the Adoption of a Single VAT To understand this complex situation, one must keep in…
…of income in the context of complex international sporting events. World Cup organising committee PILCOM, the Committee formed by the three host members of the International Cricket Council (ICC), opened…
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…
…that might lead to intra-EU competition. Under an EU wide approach, the EU Commission would have to define a single price for carbon within the common market, under the penalty…
…a parent company to its subsidiary. Assume that Co A, the parent company, guarantees the loan entered by one of its subsidiary Co B, with an independent bank. Due to…
…He is currently working on digital documentation systems using process mining and blockchain methods. For more information, see https://www.researchgate.net/profile/Jan_Winterhalter and http://www.cluster-transformation.org/en/start. Andreas Niekler is a research assistant & computer science…
…in data-driven business models and the digital nexus. He is currently working on digital documentation systems using process mining and blockchain methods. For more information, see https://www.researchgate.net/profile/Jan_Winterhalter and http://www.cluster-transformation.org/en/start. Andreas…
…not so skeptical as Professor Dean is concerning the emergence of new policy actors in the international tax arena, and perhaps the new proposal coming from the UN Committee of…
…those who commit the fraud or those who transact with the fraudster while knowing or should have known about the transaction being fraudulent; the sanctions for committing fraud may be…
…compliance while also taking advantage of any relevant tax incentives. Such exercise is particularly challenging, taking into account the complexity of the measures and the various levels in which they…
…directly accountable for the company’s tax strategy, making them not directly concerned about the company’s strategy to influence tax policy. For this reason, owners of SMEs are more sensitive to…
