As it currently stands, the legal and policy framework for non-profit organisations and foundations within the European Union differ – in some cases slightly, in others significantly. This regularly…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Lily Zechner, Understanding VAT in Three-Party, Platform-Based Business…
The transition toward a cashless society is at the heart of many public policy discussions. The move is driven by several factors, such as the spread of debit and credit cards, the development of…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
The EU VAT Rate Reform 2022, Including a Two-Pronged Approach to Align the EU VAT Rate System with the Green New Deal
In April 2022, the Council of the European Union adopted a Directive (2022/542)…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (June 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
Article 59ab of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(…
Two years on since Chapter X of the OECD Transfer Pricing Guidelines (Chapter X) was published in February 2020, the practical transfer pricing aspects of financial transactions are due another look…
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‘You are so beautiful’ was a famous song from Joe Cocker. When DEBRA (the draft Debt-Equity Bias Reduction Allowance-directive) arrived many tax lawyers responded very positively. At last, a…
Summary
The Court of the European Free Trade Association – the EFTA equivalent of the CJEU – now also is demarcating the room for manoeuvre for the Member States in company tax matters within the…
