…and created a separate and independent entity – the “Steering Committee” – to administer the subnational VAT (IBS). The IBS Committee will be responsible for the centralized collection, administration and…
…taxation, and the quest for tax certainty and increased ease of access to taxpayers should be the top-drawer priority in the next major announcement. [1] https://www.indiabudget.gov.in/doc/Budget_Speech.pdf [2] https://www.investindia.gov.in/team-india-blogs/shaping-future-evolving-india-us-bilateral-relations [3] https://ficci.in/UnionBudget2024-25/ficci_expectation.pdf…
…companies in respect of shares that were loaned by Barbados resident companies to Luxembourg resident companies. A dividend paid by a Canadian company to a Barbados resident in these circumstances…
… Alessandro Bacci, Senior Petroleum Legal Analyst, PEPS, S&P Global Commodity Insights LinkedIn: Alessandro Bacci | LinkedIn Twitter: Alessandro Bacci (@AlexMiddleEast) / X (twitter.com) Email (work): alessandro.bacci@spglobal.com Email (personal): alessandro.bacci.fossi@gmail.com…
…[13] DAC7, Annex V, Sec. I., A., 10. [14] DAC7, Annex V, Sec. I., A., 11. [15] https://www.forbes.com/sites/mattklein/2020/09/23/50m-join-the-creator-economy-as-new-platforms-emerge-to-help-anyone-produce-content–money/. [16] https://www.goldmansachs.com/intelligence/pages/the-creator-economy-could-approach-half-a-trillion-dollars-by-2027.html. [17] This is because, the promotional service rendered by DCCs…
…additional safeguards exist that ensure compliance with the aforementioned Union law principles – at the expense of the desired flexibility, however. In this regard, the better approach would be the…
…Refinitiv, intellectual property was centrally held within the Thomson Reuters group by a Swiss resident company. UK resident group companies provided services to the Swiss company. The services were described…
…is perceived as very important while accepting to release it is anything but common. Unfortunately, this attitude is also widespread in (tax) academia. I think it is important to give…
…LEGISLATION – CBAM Implementing Regulation for the Transitional Phase (comments by Tatiana Falcao) (H&I 2023/313) INDIRECT TAXATION, CASE LAW – Hauptzollamt Münster (C-7/20). VAT on importation. Failure to comply…
…Commission, Proposal for a Council Directive on a Common Corporate Tax Base, COM(2016) 685 final, 25 October 2016 (withdrawn). [3] See European Commission, Proposal for a Council Directive on a…
…Tax Base, COM(2016) 685 final, 25 October 2016 (withdrawn). [3] See European Commission, Proposal for a Council Directive on a Common Consolidated Corporate Tax Base, COM(2016) 683 final, 25 October…
Does the helm of command over international tax policy shift to the United Nations? This is the scenario that could be envisioned following the Nov. 22 U.N. General Assembly that…
…Do We Need Them? This article argues that the taxing right of market jurisdictions under Pillar One is justified by commonly invoked and widely accepted principles in international taxation. This…
…AID – Banco Santander (T-12/15, T-158/15, and T-258/15). Annulment of Commission’s decision on Spanish tax scheme. General Court (comments by Raymond Luja) (H&I 2023/264) FREE ARTICLE – Zes Zollner…
