On August 25, 2022, the Sixth Circuit Court of Appeals answered a fundamental question about advance pricing agreements (APAs): Is an APA a contract between the IRS and a taxpayer?[1] If it is a…
Main features of the new extraordinary prepayment on account of Income Tax
General Resolution 5248/22 (the Resolution), issued by the Argentine Tax Agency (AFIP), and gazetted on August 16, 2022…
On Thursday, August 18, 2022, Chief Judge Kathleen Kerrigan of the U.S. Tax Court published her 75-page decision on the Medtronic and I.R.S. controversy (“Medtronic III”).[1] This decision resulted…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Zhe Chen & Bart Peeters, A Study on the Protection of Taxpayer Rights in…
1. The IIR and the top-down approach
It has become commonplace that the current OECD and Inclusive Framework (IF) proposals to address the tax challenges of the digital economy will represent a…
As it currently stands, the legal and policy framework for non-profit organisations and foundations within the European Union differ – in some cases slightly, in others significantly. This regularly…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Lily Zechner, Understanding VAT in Three-Party, Platform-Based Business…
The transition toward a cashless society is at the heart of many public policy discussions. The move is driven by several factors, such as the spread of debit and credit cards, the development of…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (July 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
The EU VAT Rate Reform 2022, Including a Two-Pronged Approach to Align the EU VAT Rate System with the Green New Deal
In April 2022, the Council of the European Union adopted a Directive (2022/542)…
