Swiss Domestic Law provides for an unlimited personal tax liability for companies if their registered offices or their effective place of management is located in Switzerland. This tax liability…
Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities)
The digital economy in the 21st century
New business models associated to the so-called digital economy are blossoming in all…
Case law on thepurpose of transactions is starting to develop around the world. Is there a common pattern?
Whether a financing structure was a “tax avoidance arrangement” under now repealed general…
The classification of transactions comprising several elements, features, and acts[1] is a complicated and prominent issue in the EU’s common system of VAT. It is also a popular topic for discussion…
Missing Trader Fraud (“MTF”) is a problem that has plagued tax authorities around the world. It is a form of fraud by which syndicates make use of Value Added Tax (“VAT”) or Goods and Services Tax (“…
1. Introduction
The ability to stimulate economic activity and to attract foreign capital and investments through national tax policies has been known for many centuries. It was in the middle of the…
According to l’Echo of July 31st 2020, relying on information published in the magazine Paperjam, the Grand Duchy of Luxembourg has not yet paid Belgium 90 million Euros that had to be transferred…
We are glad to announce that, as some readers might have already noted, a new feature has recently been added to the Kluwer International Tax Blog: cartoons (for those who missed the first one: http…
Last month, the second edition of the book 'Fundamentals of EU VAT Law' was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a…
It was noted in my previous blog of this common series published on 24 August 2020 that on 22 July 2020 the European Commission opened a public consultation on the Carbon Border Adjustment proposal…
