About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out…
1. Background
In the article Is the Multilateral Instrument (MLI) Really Multilateral? published in the book A Multilateral Convention for Tax – From Theory to Implementation of the Wolters Kluwer…
Notes on the starting of MLI internalization process
Background
The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i]…
Phelippe Toledo Pires de Oliveira[1]
In late February 2022, the Brazilian federal government published a decree slashing the federal tax on manufactured goods (IPI). For those unfamiliar with the…
What does the notion of “aggressive tax strategy” mean for the quest for tax justice and what are its consequences on environmental, social and governance matters?[1] In my opinion, an enterprise’s…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Stefanie Geringer, The EU’s Uncoordinated Approach to Tax Avoidance and Tax…
English may be the lingua franca of our time, but it is not the only language of international law. Royal Bank of Canada v HMRC [2022] UKUT 45 (TCC). raised issues around the interpretation of a tax…
The Court of Justice of the European Union (CJEU), by means of an Order in Case C-255/20 of 9 November 2021 [1], established the incompatibility with EU law, in particular with Directives 2008/118/EC…
Prof.M.F. (Maarten) de Wilde[1]
Summary
Yesterday, on 14 March 2022, the OECD published the Commentary on the Pillar 2 Model Rules, the global minimum rate for large multinationals. When reading the…
In the first part of this two-piece article titled “Croatia: A New (Tax-Free) Promised Land for Digital Nomads? (Part I)”, we provided an overview of the new Croatian normative framework applicable…
