…2018, in which Spain was condemned (Novernegía case), Commissioner Vestager has insisted that any compensation must be passed to her control by the State aid scheme. According to the view…
…12 September 2017, EU:C:2017:664 and the comment by Han Verhagen on this case on Kluwer International Tax Blog, 13 September 2017. [9] http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf. [10] See http://arbitrationblog.kluwerarbitration.com/2017/11/11/eu-sets-standard-international-tax-dispute-resolution/. [11] Available on http://www.consilium.europa.eu/en/press/press-releases/2018/03/20/multilateral-investment-court-council-gives-mandate-to-the-commission-to-open-negotiations/….
…ruled that the financial statements of the Swiss companies were foreseeably relevant. The analysis of the relevance of the Swiss tax position of the companies was more nuanced. Information on…
…on a single account may therefore be adversely affected. The negative interest rate may even be higher due to cash concentration comparing to a situation where each group company individually…
…and foreign competitors is missed almost completely. Although the tax is obviously focused on (under-taxed) foreign companies, domestic firms must pay it as well, for non-discrimination reasons. As a consequence,…
…taxing non-EU residents on Spanish assets received through inheritance. The origin of this discrimination is the Spanish regional inheritance taxation system, under which Spanish regions (autonomous communities) are entitled to…
…issues of interpretation. The MLI, by comparison is complex, difficult to understand, and most of its terms are not relevant to these treaty relationships. Where does this leave the MLI?…
…business profits of a foreign company only if the company carries on business activities in the source state through a PE, which requires physical or representative presence. Because companies operating…
…the “guiding principle” of para. 61 of the Commentary on Art. 1 of the 2017 OECD Model Convention (before: para. 9.5 of the Commentary on Art. 1 of the OECD…
…taxpayers in their compliance. The Dutch has to be commended for starting filing process early, having an open dialogue with IT solution providers, for extensive published guidance and for allowing…
…is hence correct that competition and economic efficiency may be harmed by a cross-border transaction sustaining a lesser tax burden than a comparable domestic transaction, the question arises whether the…
…Ireland. In contrast, Google India cited a range of leading judicial precedents (which the Tribunal distinguished), the Indian High Power Committee Report on E-commerce, and the views of OECD’s Technical…
…far will allow President Trump to sign his signature reform project into law before Christmas. The two versions of the bill still need to be reconciled, and an eventual compromise…
…purchase of raw materials and components used in the production process (which may be appropriate in more complex sectors such as automotive or chemicals). The answers provided by the exporter/producer…
