Last month my blog discussed the questions relating to corporate residence and article 4(1) of the UK-US Double Tax Treaty raised in G E Financial Investments v HMRC [2021] UKFTT 210 (TC). This…
In this article, which is divided in two parts, the authors consider two judgments from the Court of Justice of the European Union (CJEU) in respect of the VAT exemption for the management of funds.…
On 20 May, 2021 the first Webinar of IFA’s online series “A conversation on International Tax Practice” was held. Chaired by Robert Danon (Chair IFA Permanent Scientific Committee), global…
In one of the significant and eye-catching moves by the Indian government, the controversial law on retrospective tax on indirect transfer of shares representing assets held in India was withdrawn…
When is a taxpayer a resident of a contracting state for purposes of a tax treaty? The decades old definition in article 4(1) of the OECD Model that ‘“resident of a Contracting State” means any…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Gabriela Lagos Rodríguez, Financial Transaction Tax in Europe
Over…
The present article explores some concrete application cases of Big Data in Tax Administrations (TAs). It then formulates some ideas for its possible expansion in the near future, considering both…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Aleksandra Tychmańska, The OECD as the Future International Tax…
“Bitcoin is now considered an investable asset” – reads the first sentence of the interview with Mathew McDermott, Global Head of Digital Assets at Goldman Sachs in the newly-issued report by the…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto,…
