Tax Law Meets Sustainability
…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 could contribute to fostering a…
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Progressive Taxation and Inequality: Experience of Eastern Europe and Central Asia
…accessed on 10 May 2023 [8] EY Tax Alert, “Turkey announces new economic reform package with new set of tax reforms”. 10 April 2019. https://www.ey.com/en_gl/tax-alerts/turkey-announces-new-economic-reform-package-with-new-set-of-tax-reforms, accessed on 10 May 2023…
The Contents of Highlights & Insights on European Taxation, Issue 7, 2023
…INDIRECT TAXATION, CASE LAW – Nec Plus Ultra Cosmetics (C-664/21). Exemptions for intra-community transactions. Compliance with substantive requirements. Court of Justice (comments by Marjan Kos) (H&I 2023/167) – Generali Seguros…
Should Countries Declutter Their CFC Legislation Once They Adopt the Global Minimum Tax?
…Rules and Controlled Foreign Company Taxation, Saiteizeiritsu Kazei Seido oyobi Gaikokukogaisha Gassan Zeisei no Arikata nitsuite, 15 (2022). The study group comprises 13 members, including four academics, two tax professionals,…
Can Spanish Taxpayers Still Rely on the FCE Bank Principle?
…genuine commercial arrangements as it would create unacceptable legal challenges to the concept of the taxable person and aggravate the competitiveness of the EU financial and insurance sector compared to…
The Contents of Intertax, Volume 51, Issue 08-09, 2023
…Saudi territory. By examining contradictory decisions related to two typical digital services, namely online travel companies (OTCs) and international telecommunication, this study highlights the complexity involved in digitalization, withholding tax,…
The Contents of Highlights & Insights on European Taxation, Issue 6, 2023
…LAW – Aquila Part Prod Com (C-512/21). No VAT deduction in case of carousel fraud. Objective evidence. Court of Justice (comments by Marie Lamensch) (H&I 2023/143) – Dyrektor Krajowej Informacji…
The subordination clause in the new tax treaty between the Netherlands and Belgium that grants primacy to the Pillar 2 Directive
…Member States (as lex prior). Such earlier tax treaty between two EU Member States would then only apply to the extent that its provisions are compatible with those of a…
The Contents of EC Tax Review, Volume 32, Issue 04, 2023
…involvement of private third parties in the direct taxation process. These measures, wished-for combat against tax fraud and facing the ‘permanent’ economic crisis, are aimed either to collect and exchange…
The meaning of Platform under DAC7: more clarity needed
…the threshold does not clarify whether the 2,000 rentals should be completed via the Platform only or whether rentals completed through other means (such as, via a travel agency or…
Carbon Pricing and the Equitable Energy Transition of International Shipping
…compared to current climate finance flows. Which approach–carbon revenues or exemptions– should be favoured in addressing equity concerns related to implementing a carbon price in international shipping? Recent research compares…
The Contents of Highlights & Insights on European Taxation, Issue 5, 2023
…EU Commission (Explanatory notes on VAT e-commerce rules, published September 2020, which can be consulted on https://taxation-customs.ec.europa.eu/commission-guidelines_en). The dispute in the present case is whether Article 9a of the VAT…
CJEU, EU contribution, EU law, Intertax, Pillar II, Transfer Pricing, United States, Withholding Taxes
The Contents of Intertax, Volume 51, Issue 06-07, 2023
…comparability analysis. It also proposes the possible implementation of a different comparability analysis based on the impact on value created by companies from a given measure. Wojciech Morawski & Radim…
The Contents of Highlights & Insights on European Taxation, Issue 4, 2023
…debt as guarantor. Communication of the customs debt. Court of Justice (comments by Yassine El Bojaddaini) (H&I 2023/73) – Council adopts two decisions related to Windsor Framework (comments by Piet…