Online Marketplaces and EU VAT: Global Reach but Compliance Still Local
…must comply with. In the near future, this complexity is going to increase, at least in the area of VAT. Next year, the E-commerce VAT Package will take effect, and…
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Spain Has Approved the Digital Service Tax: The Controversy Is Served
…published in MNETax , “Spanish government approves digital services tax targeting large multinationals“ which can be found at https://mnetax.com/spain-targets-large-multinationals-with-new-digital-services-tax-37756 [2] https://ec.europa.eu/taxation_customs/sites/taxation/files/proposal_common_system_digital_services_tax_21032018_en.pdf [3] https://data.consilium.europa.eu/doc/document/ST-6873-2019-INIT/en/pdf [4] http://www.congreso.es/public_oficiales/L12/CONG/BOCG/A/BOCG-12-A-40-1.PDF [5] https://www.lamoncloa.gob.es/consejodeministros/Paginas/enlaces/180220enlace_impuestos_d.aspx [6] http://kluwertaxblog.com/2018/03/16/eu-digital-services-tax-populist-flawed-proposal/; https://www.copenhageneconomics.com/dyn/resources/Publication/publicationPDF/2/462/1539953034/181019-dst-report.pdf…
Payment Towards Cloud Hosting Services: Whether It Constitutes Royalty?
In my previous post, I had discussed the judgment delivered in the case of Elsevier Information Systems Gmbh v. Dy. Commissioner of Income Tax which discussed the liability of the…
The ‘Source’ of the International Tax Conundrum
…on other similarly directed comments I have recently made in replying to the OECD’s invitation for comments on the Two Pillars and GloBE proposals (published with the other public comment…
India Budget 2020: Key International Tax Proposals Impacting Non-Resident Taxpayers and MNCs
…PE attribution Such changes are likely to follow next year. TDS levy of 1% on E-commerce transactions Additionally, in order to widen and deepen the tax net for e-commerce giants,…
The OECD Pillar 1 “Amount A” Tax Under Scrutiny Through the Ability to Pay Prism
…subject matter. That said, generally, a common understanding of this concept within corporate income taxation would entail that (1) no taxes should be imposed unless actual taxpaying capacity related to…
The ATAD CFC – All Roads Lead to Cadbury Schweppes
It may well be said that George and Ira Gershwin’s simple and unforgettable line, “Let’s call the whole thing off!”, sums up the European Commission’s (“Commission”) view that the “wholly…
The Renaissance of the Benefit Principle for the 21th Century International Tax Reform
…reason why citizens are compelled to pay taxes in the first place is precisely the fact that they are directly benefiting from a government activity, while the own amount of…
The Contents of EC Tax Review, Volume 29, Issue 1, 2020
…companies within the EU having the ATAD exit tax provision partially emptied the content of the freedom of establishment principle. Cihat Öner, Comparative Analysis of the General Anti-Abuse Rule of…
The Contents of Intertax, Volume 48, Issue 1, 2020
…it has clearly won that State aid case on principle: the Commission is competent to check autonomously whether cross-border intragroup transactions conform to conditions that would obtain in open competition…
Abuse of law, Anti-tax avoidance, BEPS, EU law, International Tax Law, Ireland, MNE Profits, OECD, Transfer Pricing
Irish transfer pricing: leaping ahead
…rules by circumventing the comparability analysis that is at the heart of the rules.” Similarly, in Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019]…
Does the National Anti-Profiteering Authority Suffer from the Vice of Excessive Delegation?
…rules were also published for efficient compliance and enforcement of the law. While the CGST Act has received an enormous amount of support and success in India, there has been…
Mexican Tax Reform in between BEPS 1.0 and BEPS 2.0
…UPR, in a way, also illustrates the ambiguity of some of the tax policy choices of Pillar Two, as well as the complexity of the rules and the technical design…
Taxation in the Future – A New EU: Vision and Impact
…on one of the heaviest tax portfolios in the history of the Commission and it is not questioned that it did well. The outgoing Commission has been the Commission to…