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Vikram Chand  (Tax Policy Center of the University of Lausanne, Switzerland)
Impact of Pillar I on Centralized Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
February 27, 2020

1. Purpose of the contribution The purpose of this contribution is to address the impact of the Pillar I debate on principal structures or centralized business models. The tentative assessment will…

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Aleksandra Bal  (Indirect tax technology specialist)
Online Marketplaces and EU VAT: Global Reach but Compliance Still Local
February 26, 2020

Online platforms are an important part of the digital economy and one of the key enablers of the tremendous growth of the e-commerce sector. According to data published by Ecommerce Europe, business-…

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Patricia Lampreave  (IEB)
Spain Has Approved the Digital Service Tax: The Controversy Is Served
February 24, 2020

The Spanish government approved, on 18 February 2020, a bill for a digital service tax (DST) for discussion by the parliament[1]. The current government has a majority consensus on the new tax with…

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Amrit Singh  (Nirma University)
Payment Towards Cloud Hosting Services: Whether It Constitutes Royalty?
February 21, 2020

In my previous post, I had discussed the judgment delivered in the case of Elsevier Information Systems Gmbh v. Dy. Commissioner of Income Tax which discussed the liability of the taxpayer when it…

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Scott Wilkie  (Osgoode Hall Law School)
The ‘Source’ of the International Tax Conundrum
February 10, 2020

This is not a technical commentary.  It does not react to a ‘new’ development or case.  But these comments do try to focus on understated rudiments of the present international tax debate which may…

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Mukesh Butani  (Managing Partner at BMR Legal)
India Budget 2020: Key International Tax Proposals Impacting Non-Resident Taxpayers and MNCs
February 06, 2020

On February 1, 2020 India’s Finance Minister Nirmala Sitharaman presented the Government’s Union Budget for the year 2020-21. With its continuing promise of making India a $5 trillion economy by 2025…

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Aitor Navarro Ibarrola  (Universidad Carlos III de Madrid)
The OECD Pillar 1 “Amount A” Tax Under Scrutiny Through the Ability to Pay Prism
February 04, 2020

The magnitude of the so-called Pillar 1 of the OECD Unified Approach to address the tax challenges of the digitalization of the economy should not be underestimated, especially after the endorsement…

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Francisco E. Alvarez  (Joseph Hage Aaronson)
The ATAD CFC - All Roads Lead to Cadbury Schweppes
January 31, 2020

It may well be said that George and Ira Gershwin’s simple and unforgettable line, “Let’s call the whole thing off!”, sums up the European Commission’s (“Commission”) view that the “wholly artificial…

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Eva Escribano López  (Universidad Carlos III de Madrid)
The Renaissance of the Benefit Principle for the 21th Century International Tax Reform
January 30, 2020

The benefit principle is widely known as a traditional justification for the imposition of taxes. Broadly speaking, it has customarily implied that taxpayers ought to contribute to government in…

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Ben Kiekebeld  (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)
The Contents of EC Tax Review, Volume 29, Issue 1, 2020
January 30, 2020

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: The editorial by Roland Ismer on A Union that Strives for More Also in the…

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