Double Taxation, Shipping tax, Transportation

(Air Transport Association ) and (Air Transport Association)/ /Leave a comment

The UN Tax Committee is currently considering revising the UN Model Double Taxation Convention between Developed and Developing Countries[1], particularly Article 8 (Alternative B), which relates to International Shipping and Air Transport. The proposal[2], which was released earlier this year, suggests abandoning the current fiscal framework – i.e., international air traffic income being exclusively taxed…

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/ /Leave a comment

Highlights & Insights on European Taxation Please find below a selection of articles published in September 2023 in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in…

BEFIT, CJEU, EC Tax Review, EU law

(General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Georg Kofler, Curia Locuta, Causa Finita: Some Further Conclusions from W AG The Court’s decision in W AG on the cross-border utilization of treaty-exempt foreign losses has not only turned its back on Lidl…

Environmental tax policy, GloBE, Intertax, OECD, Pillar II, Transfer Pricing

(General Editor of Intertax)/ /Leave a comment

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Tsilly Dagan, GLoBE: The Potential Costs of Cooperation This article argues that the fact that the 2021 global tax deal (focusing on Pillar 2) is cooperative is not in itself proof of the deal…

Fiscal Subsidies, Multinationals, Pillar II, Vietnam

(PwC Rotterdam), (PwC Amsterdam), and (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam)/ /3 Comments

Summary Vietnam reportedly considers granting subsidies to large multinationals with direct investments in the country, to compensate them for the higher taxes they may have to face there following the country’s introduction of Pillar Two domestic minimum top-up taxation rules per 2024. The OECD warned Vietnamese government officials that if subsidies to multinationals were found…

AI, EU, Tax Administration, XAI

( PwC Netherlands, Lazarski University and Singapore Management University) and (University of Antwerp, Research Foundation for Flanders)/ /Leave a comment

“[A]ny State claiming a pioneer role in the development of new technologies bears special responsibility for striking the right balance in this regard” – The European Court of Human Rights in the S. and Marper v. the UK case (4 December 2008) [para. 112] 1        Introduction Fundamental taxpayers’ rights impose on regalian authorities the obligation to be…

ChatGPT, Pillar I, Pillar II, Tax secrecy, Trade secrecy, XAI

( PwC Netherlands, Lazarski University and Singapore Management University) and (University of Antwerp, Research Foundation for Flanders)/ /Leave a comment

“[I]n this world, with great power comes great responsibility!” – Uncle Ben advice to the young Peter Parker, the 1962 Amazing Fantasy #15, by Stan Lee 1        Introduction Explainable artificial intelligence (XAI) systems in tax law are needed to comply with principles of law such as legality, proportionality and non-discrimination. A sufficient degree of explainability…

Administrative Co-operation, Administrative cooperation, Double Taxation, ECHR, EU, Exchange of Informaion, International Tax Law, OECD, Rule of law, Tax Treaties, United Kingdom, United States

(Temple Tax Chambers; King’s College London)/ /1 Comment

It has been 60 years since publication of the OECD 1963 Draft Double Taxation Convention on Income and Capital. That model has provided the core and structure of all subsequent model double tax treaties published by the OECD, the UN and some states. During this period the number of bilateral tax treaties has grown exponentially….

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/ /Leave a comment

Highlights & Insights on European Taxation Please find below a selection of articles published this month (August 2023) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

Corporate tax policy, Lobbying, Sustainability, Tax Policy

(University of Antwerp) and (University of Antwerp )/ /1 Comment

Sustainability has become a global imperative in recent years, driven by the realization that societies are on the brink of potentially irreversible environmental, economic, and governance collapse. Given the central role of law in shaping commercial activity that impacts communities and the planet, it is crucial to analyse the question of how various legal frameworks…

Personal income tax, Progressive Income Taxation

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Progressive Income Taxation, Inequality, SDG 10 Reduced Inequalities It is generally believed that a progressive personal income tax is an effective instrument for enhancing income redistribution and, hence, reducing income inequality, at least in the short run[1]. Often, international organization advise switching to progressive taxation of income as one of the world’s best practices to…

Customs and Excise, Direct taxation, EU law, Indirect taxation

(Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) and (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff)/ /Leave a comment

Highlights & Insights on European Taxation Please find below a selection of articles published this month (July 2023) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. The journal offers extensive information on all recent developments in European Taxation in the…

CFC regime, Global miniumum tax, GloBE, Japan

(Nishimura & Asahi (Tokyo))/ /Leave a comment

Some OECD officials have reportedly noted that countries should consider changing or eliminating potentially duplicative anti-avoidance measures, such as CFC legislation when they implement the 15% global minimum tax rules (or the so-called GloBE rules proposed by the OECD).[1] This blog will overview the German approach, which seems in line with this view, and the…

CJEU, Exemption, FCE Bank, Spain, Taxable persons, VAT

(Baker McKenzie (Madrid)) and (Baker McKenzie (London))/ /Leave a comment

Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard such intra-entity ‘services’[1] – i.e., transactions between a branch and its head office – as falling outside the scope…