The establishment of a link between the financial interests of the Union and the general budget of the Union is the reason why the domestic penalties made applicable in matters of VAT fraud are…
The case brings about the opportunity to fill a gap in the Norwegian tax law. In order to determine the fiscal residence of a corporation, the current formula stipulated by art. 2(2) Tax Act uses the…
Please contact us to assist in our research Prof. William Byrnes & Haydon Perryman
In 2011, HMRC forecast that it would receive "billions" from the Swiss Disclosure Facility. In 2012, HMRC stated…
