“Starbucks tax deal equals inadmissible state aid”: it was with this headline that newspapers reported on 21 October 2015 that the European Commission – instigated by Margrethe Vestager, the European…
BEPS' input to a fascinating discussion
Taxation is the unrivaled field of law where public interest (attending state goals towards the population’s needs as a whole), in one hand, and private wealth…
Volume 44, Issue 4 contains:
ARTICLES:
Lisette van der HEL - van DIJK, Menno GRIFFIOEN, 'Tackling VAT-Fraud in Europe: A Complicated International Puzzle'
Abstract: In Europe, the fight against VAT…
On April 12, 2016, India’s High Court at Madras delivered a landmark ruling in favor of an anti-avoidance provision (section 94A) introduced in the Indian Income Act, in 2011, to enable the…
This month I will discuss the important topic for the anti-money laundering compliance officer, wherein the AML systems overlap with the requirement for tax compliance, and that tax compliance…
Volume 25 (2016) issue 2 contains:
EDITORIAL:
MICHAL AUJEAN, 'Some Twenty-Seven Years after...'
Abstract: When I started writing this editorial a question quickly came to my mind: what have I been…
Massive leaks of information on offshore activity like the Panama Papers illustrate the need for an enhanced global tax cooperation with an improved and deeper interjurisdictional information sharing…
George Orwell's parable, Animal Farm, offers insights on political and governmental institutions that bear revisiting from time to time. BEPS Action 6 with the broad title “Prevent treaty abuse” has…
This is the first part of a series about numbers in transfer pricing. In this edition, I look at sticking the TP five methods on a typical profit and loss account (hereafter “P&L”). I find it…
The dust has not settled yet and there is probably much more to come from this and future leaks. Investigations have started, international cooperation will be key and hopefully those that have not…
