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Fred de Hosson  (General Editor Intertax and Of Counsel at Baker McKenzie)
The Contents of Intertax, Volume 44, Issue 5, 2016
June 06, 2016

Volume 44, Issue 5 contains: ARTICLES: Roland ISMER, Sophia PIOTROWSKI, 'A BIT Too Much: Or How Best to Resolve Tax Treaty Disputes?' Abstract: State to state disputes under tax treaties are…

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Johann Müller  (International tax professional)
TP by numbers (2/3)
June 03, 2016

I want to talk about TP documentation. If what I say seems a little crazy, then at least of part of it is to be deliberately provocative. I attended a wonderful TP conference in London in March with…

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Raffaele Russo  (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Chiomenti)
Tax & Innovation: 3 axes, a few links and some (personal) views
June 01, 2016

I recently participated in a seminar on tax & innovation in Naples, my home town where I stay often to arrange personal issues, which has a sparkling start-up community, in an increasingly…

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William Byrnes  (Texas A&M University Law)
Texas Hold'em Poker: France Bet Google & McDonalds. Will U.S. Treasury Double Down?
May 30, 2016

In highly dramatic fashion the French tax authorities and IT specialists raided Google's headquarters and McDonalds. I don't own Google stock. I'm not in favor of Google's near monopoly on search (…

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Hendrik-Jan van Duijn  (Tax Advisor at Duijn's Tax Solutions)
The CV/BV Structure in the Post-Starbucks Era: Inadmissible State Aid, Yes or No?
May 26, 2016

“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…

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Guillermo O. Teijeiro  (Bomchil)
International Taxation and the Moral Debate
May 23, 2016

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…

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Fred de Hosson  (General Editor Intertax and Of Counsel at Baker McKenzie)
The Contents of Intertax, Volume 44, Issue 4, 2016
May 18, 2016

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…

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Shilpa Goel  (Tax Lawyer)
Indian Court delivers important ruling on the interplay between international and domestic tax law
May 11, 2016

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…

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William Byrnes  (Texas A&M University Law)
The Brave New World of AML and Tax Compliance Overlap for Tax Status Certification for FATCA, CRS and the EU. Why are so many compliance officers getting it wrong?
May 09, 2016

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…

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Ben Kiekebeld  (General Editor EC Tax Review and tax adviser at Ernst & Young Belastingadviseurs LLP)
Current Issue of EC Tax Review
April 28, 2016

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…

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