DAC7 The Seventh EU Directive on Administrative Cooperation in the field of taxation (“DAC7”)[1] introduced new reporting obligations for Platform Operators. Although these reporting obligations entered into force as of 1 January 2023 already and the first reporting deadline is 31 January 2024, the concept of Platform is not always clear. Thus, determining whether software…
The International Maritime Organization (IMO) is currently considering the implementation of a basket of measures to decarbonize international shipping. These are to be in line with the climate mitigation targets included in the Initial IMO GHG Strategy — including reducing GHG emissions from shipping by at least 50 percent by 2050 over 2008 levels —…
The Contents of Highlights & Insights on European Taxation Highlights & Insights on European Taxation Please find below a selection of articles published last month (May 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…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Jeroen Lammers & Błażej Kuźniacki, The EU Solidarity Contribution and a More Proportional Alternative: A Study Under EU and International Investment Law This paper reviews the EU Solidarity Contribution that was recently introduced by…
Highlights & Insights on European Taxation Please find below a selection of articles published in April 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…
Claudia Dias Soares[1] Key concepts: carbon accounting, capture, storage and removal, ‘Fit for 55 in 2030 package’, fiscal and monetary policy, social justice, environmental integrity Creative carbon accounting and techno-optimism On the 25th of April, the European Council adopted key pieces of legislation delivering on 2030 climate targets, following up on the legislative procedure to…
Climate change and the use of natural resources present us all with a major challenge. We all have our part in it and we can all contribute to ensure that we do not live at the expense of future generations. Various reports and goals were agreed upon internationally (e.g. Brundtland Report and Sustainable Development Goals)….
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More Bumpy Since the Conference of the Parties (COP) in Glasgow in November 2021 (COP26) the world has changed dramatically. In February…
Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates (UAE) UN MC Convention (UN MC) 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31…
Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates (UAE) UN MC Convention (UN MC) 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31 January…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Rachna Matabudul, The Multilateral Instrument in Africa: A Strategic Analysis The Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint…
Highlights & Insights on European Taxation Please find below a selection of articles published this March 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…
Executive summary: When we look at the digital economy, we tend to think of it as a global, intangible and knowledge-driven system. However, the digital economy is not only driven by patents or trademarks – so-called “intangibles” – but also driven by “resources, data and labour”. Against the background of this incomplete understanding of the…
The Italian legal system is about to launch the tax reform which will target both direct taxes on the income of individuals and companies, as well as indirect taxes including excise duties on energy products and green products. And in fact, the Council of Ministers has approved the draft enabling law for the tax reform,…
