…listen to the trailer below. Trailer: https://youtu.be/G7mVLyNxG3o The podcast is also available on the website www.wolterskluwer.com: Podcast: Impact of Pillar 2 on Corporate Tax Incentives | Wolters Kluwer …
…tradable. A special platform for these sales will be set up. The declarations will be reviewed by the EU Commission and the National Competent Authorities. Non-compliance will result in penalties….
…not overly complex. The taxpayer sold subscriptions for a magazine. As is quite common in the business, they tried to incentivise new subscribers by providing them with a “gift” (i.e.,…
…of accommodation services is covered by special VAT scheme for travel agents. Court of Justice (comments by Krzysztof Lasiński-Sulecki) (H&I 2023/228) – Mensing II (C-180/22). VAT on intra-Community acquisition of…
…comes at a relatively high compliance and administrative cost for both, MNEs and the jurisdictions that adopt it. These costs can be reduced, but only by significantly compromising the flexibility…
…the study will also evaluate whether the remaining measures outlined in the regulation can compensate for or mitigate the lack of a true environmental component in the ‘temporary solidarity contribution’….
…headquarters country. This makes it impossible for the airlines to comply with the proposed change in calculation of “profits”. 7. Other complexities and challenges related to international air transportation Besides…
…court asks if it plays a role that the services provided by the Belgian company contribute to the completion of sales concluded by the Swiss company to Belgian customers. The…
…comparability established by W AG and the potential impact of the principle of equality in the light of Article 20 of the Charter and Article 3 of the German Basic…
…looks at contemporary tax compliance measures such as faceless assessments and dispute resolution that promote cooperative compliance. While it is seen that there have been recent policy innovations to promote…
…compete for business investment, creates tension. Unlike individual country company taxation systems, the envisaged Pillar Two system does not contain that many openings that cater for sustaining country tax competitive…
…a complete inventory of all the tools leveraged, but comparatively to the vast majority of EU Member States, these represent a clear step in the right direction. Within the EU,…
…Model treaties makes provision for such termination. Unilateral measures to deny rights granted by treaty are commonly in the nature of treaty overrides. The OECD Report of the Committee on…
…(H&I 2023/206) – CEZAM (C-418/22). Penalties for failure to comply with VAT obligations. Court of Justice (comments by Andrea Purpura) (H&I 2023/205) – Dyrektor Izby Administracji Skarbowej w Warszawie (C-114/22)….
