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…
“Oh, I was so happy when I was told you were in the panel!” It is always nice that someone is pleased with your presence, but this surprised me a bit. The OECD employee who made this confession had…
"It follows that only the national law applicable in the Member State concerned must be taken into account in order to identify the reference system for direct taxation, that identification being…
A Critical Analysis under European, French and Belgian Law[1]
Part II : The legal professional privilege in the common constitutional tradition and the requirements under Article 52 of the Charter…
A Critical Analysis under European, French and Belgian Law[1].
Part I : The incompatibility with European, French and Belgian Law of precluding the protection under Article 47 of the Charter for…
Even before introduction of the BEPS PPT, the UK has had purpose-based provisions in various forms, designed to limit access to treaty benefits in its double tax treaties since the 1960’s. Its…
i. The problematic
In June 2019, the Japanese and Argentine governments signed a Double Tax Convention for the Elimination of Double Taxation on Income Taxes and the Prevention of Tax Evasion…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Isabella Zimmerl, Reaching Cross-Border Tax Certainty With Joint Audits
The…
Susanne Akerfeldt (Senior Adviser, Ministry of Finance, Sweden[1])
What is CBAM?
Simply put, CBAM is an EU proposal to ensure that imports of certain goods to the EU pay the same price on carbon…
By Jefferson VanderWolk
Partner, Squire Patton Boggs[1]
The GloBE Model Rules were issued in final form in December 2021. No public consultation was undertaken regarding any draft Model Rules, as…
