…of the Husky Energy case). Three tax resident companies in Barbados (Barbcos) owned a significant percentage of shares in Husky Energy, a Canadian tax resident and public company. In August…
…from the 1977 and 2003 versions of the OECD Commentary to Art. 10 and the 1986 OECD Conduit Companies Report to decode the meaning of the BO of dividends. The…
…further shield the relevance of DEMPE as a tool to complete the accurate delineation of the transaction as part of the comparability analysis, and not as an anti-abuse tool in…
…Certainty in Tax and Customs Judgments of the Court of Justice Legal certainty is one of the general principles of European Union law. It is common to the Member States’…
Resolution 78/230 was approved by the United Nations General Assembly in December, 2023, creating a mandate for an ad-hoc committee inclusive of all UN member states to draft the terms…
…DIRECT TAXATION, CASE LAW – Commission v Netherlands (C-360/22). Taxation of cross-border transfer of pension capital. Infringement of EU law. Court of Justice (comments by Jasper Korving) (H&I 2024/77) –…
…OECD and UN Model treaties as well as Article 16(1) of the BEPS MLI. See https://kluwertaxblog.com/2020/02/27/alta-energy-treaty-shopping-is-no-abuse/. The GAAR and the PPT comprise three elements: (1) there must be a ““tax…
…process and increasing legitimacy at the same time and thereby strengthening countries’ compliance with the four BEPS minimum standards. Its use can also facilitate helping countries that are part of…
…GST on most goods and commodities. During a similar past reform, wherein the Value Added Tax (VAT) was introduced in the year 2005, the government observed numerous instances of businesses…
…(C-107/22). Classification of components of a satellite receiver. Court of Justice (comments by Piet Jan de Jonge) (H&I 2024/31) FREE ARTICLE – BA (C-670/21). EU law precludes German rules on…
…friend and colleague Prof. Vikram Chand. While matching Vikram’s drive is an unsurmountable task, perhaps the novelty I may bring in comparison to his style is a slight tone of…
…when it comes to taxing businesses, any of this would still concern some fiddling around in the margins. When it comes to company tax reform, there are alternatives. For decades,…
…the complexity. For example, if an airline (which is resident in one country) transports passengers to 50 different countries, this means that it potentially has to deal with and comply…
…a global carbon price by comparing it to the international corporate tax club created by Pillar Two, which was also described as politically impossible a few years ago. This comparison…
