Introduction
On November 23, 2020 Italian Tax Authorities (“ITA”) issued the Provision no. 360494/2020 (“Provision”) by which it introduced new measures[1] as for the content and validity of the…
Welcome to the second tax post in the series of International Law Talk. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…
On 18 November 2020, the CJEU delivered its judgment in case C-77/19 Kaplan International Colleges UK[1] (I will further refer to it as Kaplan). The questions which had been referred by the UK…
On 4 March 2021, the CJEU issued a ruling on Frenetikexito (Case C-581/19) that is bound to throw Portuguese gym-goers off-balance. For some time, the Portuguese tax authorities have been assessing…
1. Background
During the 21st Session of the UN Committee of Experts on International Cooperation in Tax Matters, the relevant members decided to include a new draft - Art. 12B on Automated Digital…
Introduction
Real-time reporting is high on the European Union (EU) policy agenda. Hungary, Italy and Spain already implemented such a system, whereas France and Poland are planning to do so. Now…
Eleonor Kristoffersson (professor in tax law at Orebro University and visiting professor at Gävle University and Linköping University, Sweden)*
Before the 1950s, no country applied Value Added Tax (…
Summary
There might be a leak in the OECD’s global minimum tax proposals (GLOBE; Pillar Two). To address the remaining challenges of base erosion and profit shifting (BEPS) by large multinational…
Sarah ALsultan (Kuwait University School of Law)
Extended Summary
International tax competition is a worldwide phenomenon that is intensified by globalization which is a process that eased the…
Claudio Cipollini (Heidelberg University, Germany) / February 24, 2021
The identification of new instruments to improve the efficiency of transfer pricing (TP) control is a priority on the…
