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…
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…
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…
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 (…
“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…