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…
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…
Please find below a selection of articles published this February in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European Taxation (H&I)…
Please find below a selection of articles published this January in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights & Insights on European Taxation (H&I)…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month in Highlights & Insights on European Taxation, plus one freely accessible article.
Highlights…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
Customer’s status and capacity under EU VAT place of supply rules
Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for…
Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can…
