Anti-tax avoidance, Arbitration, BEPS, COVID-19, International Tax Law, MNE Profits, OECD, Permanent Establishments, Tax risks, Transfer Pricing

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

In my last blog, I looked at the immediate impact of Covid 19 Lockdowns on key elements of double tax treaties – residence, permanent establishment and employment income. Many tax administrations have published guidance on their approach to these issues. Indeed, almost immediately after the OECD also published helpful comment on them too. The general…

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, among others, the following contributions: An editorial, Taxes and Regulation, by Alice Pirlot and myself, critically analysing the role of regulatory taxes, with reference to the articles published in this special issue. Johanna Hey, Effectiveness of Regulatory…

COVID-19, Permanent Establishments, Residence

(Nishith Desai Associates)/ /1 Comment

The COVID-19 pandemic has led to unprecedented times for the world. Many countries, including India, most of Western Europe and some states of the US have now imposed mandatory lockdowns, in addition to restricting international travel in order to reduce the number of cases, “flatten the curve” and avoid overburdening the healthcare infrastructure. These lockdowns,…

BEPS, COVID-19, Double Taxation, Employment, Fees for technical services, International Tax Law, Ireland, MLI, OECD, Permanent Establishments, POEM, Residence, Tax Treaties, United Nations

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

Measures to prevent the spread of coronavirus have impacted on every aspect of life. While the degree of enforced isolation and immobility varies from country to country, the basic elements remain the same: Most people are compelled to stay at home and to work from there if possible. The speed with which the pandemic has…

Digital platforms, Employment, Taxpayer classification

(Tax Policy Center of the University of Lausanne) and (Tax Policy Center of the University of Lausanne, Switzerland)/ /3 Comments

The purpose of this short contribution is to shed some light on the discussion regarding an Uber drivers’ qualification – whether they should be considered employees or independent contractors. If Uber is considered as an employer and the driver as an employee, then the Company will be responsible for certain matters. For instance, depending on…

EU law, State Aid

, (WU Vienna)/ /Leave a comment

The decisions of European Court of Justice (CJEU) in the Vodafone and Tesco cases[1] were eagerly awaited by many interested in EU tax law. It was expected that the CJEU would answer the question whether progressive turnover-based business taxes levied on certain sectors of the economy are compatible with EU law, more specifically with the…

Brazil, Transfer Pricing

(University of Sao Paulo; Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados) and (Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados)/ /Leave a comment

Introduction There is no divine truth about what the Arm’s Length Standard (ALS) actually means. Its content can only be determined by a decision, which can be reached by a court or by means of political consensus. There is no international tax court with jurisdiction to promote harmonization among countries on the content of the…

BEPS, Digital services tax, Pillar I, Withholding Taxes

(Texas A&M University Law)/ /Leave a comment

Since 2013 the OECD has worked on forging a grand coalition (now 136 countries) it calls the “Inclusive Framework” around adopting the outcomes of the OECD’s Base Erosion and Profit Shifting (BEPS) project of 15 reports.  In 2005, ten years before the BEPS reports, the OECD published E-commerce: Transfer Pricing and Business Profits Taxation to…

Anti-tax avoidance, Dividends, Finland, Withholding Taxes

(Hannes Snellman Attorneys Ltd)/ /Leave a comment

Tax Administration Announces New Control Project The Finnish Tax Administration has announced that it will be tackling arrangements to avoid withholding tax on dividends. According to the Tax Administration, nominee-registered shares are subject to withholding tax avoidance also in Finland. The new control project investigates the extent of the phenomenon and plans to implement comprehensive…

Digitalization, OECD, Pillar I

(Tax Policy Center of the University of Lausanne, Switzerland)/ /Leave a comment

1. Purpose of the blog This contribution is a follow up to the previous contribution of the author. The objective is to address the tentative impact of the Pillar I debate on decentralized MNE business models in light of the “ongoing work” of the OECD with respect to the digitalization of the economy[1]. The reader…

Abuse of law, Anti-tax avoidance, BEPS, Double non-taxation, Double Taxation, International Tax Law, MLI, OECD, Principal purpose test, Residence, Substance, Tax Avoidance, Tax Planning, Tax Treaties, Treaty shopping, Uncategorized, United Nations

(Temple Tax Chambers; King’s College London)/ /1 Comment

The Canadian Federal Court of Appeal has upheld the Tax Court of Canada decision in Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43 (CanLII).   The case is of some significance because the Canadian Revenue Agency (“CRA”) sought to apply the Canadian domestic general anti-avoidance rule (GAAR) in order to deny treaty relief. The…

Digitalization, OECD, Pillar I

(Tax Policy Center of the University of Lausanne, Switzerland)/ /Leave a comment

1. Purpose of the contribution The purpose of this contribution is to address the impact of the Pillar I debate on principal structures or centralized business models. The tentative assessment will be made in light of the “ongoing work” of the OECD with respect to the digitalization of the economy[1]. 2. Illustration of a typical…