Back in 2000, computer gaming was revolutionized. Instead of sports games, ego shooters or other genres, people caught an interest in ‘virtual living’. Games offered an extensive life simulation. To…
Maarten de Wilde*
Summary
On March 31, 2021, U.S. President Biden released his ‘American Jobs Plan’, an ambitious proposal for large scale public investments in infrastructure and other priorities…
On April 5, 2021, U.S. Treasury Secretary Janet YELLEN “grabbed the attention of the occupants of corner offices worldwide with a speech to the Chicago Council on Global Affairs. The headline was a…
The inspiration for this post is “The Made In America Tax Plan” (https://home.treasury.gov/system/files/136/MadeInAmericaTaxPlan_Report.pdf) recently released by the U.S. Department of the Treasury…
Raffaele Russo[1]
"In those countries where income taxes are lower than in the United States, the ability to defer the payment of U.S. tax by retaining income in the subsidiary companies provides a…
Much controversial research released by the World Health Organization (WHO) at the end of March 2021 has concluded that the inception of the COVID-19 disease is likely due to a crossover of the SARS-…
Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the…
Later this year, the 190 countries that have signed the Paris Agreement on climate change will meet at COP 26 in Glasgow—subject to the possibility of continuing pandemic-related travel restrictions—…
Introduction
The Covid-19 pandemic has produced an exponential increase in e-commerce, with new business models to market goods and services, and also a profound change in the consumption habits of…
The VAT treatment of the activities carried out by public entities has traditionally been a source of debate.
Article 13 of the VAT Directive offers a short and limited regulation of the activities…
