corporate taxation

Maarten de Wilde (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam) , Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.)

BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 2)

December 28, 2023

This is the second part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…

Maarten de Wilde (Erasmus School of Law, Erasmus University Rotterdam, PwC Rotterdam) , Vassilis Dafnomilis (Assistant Professor at the University of Amsterdam /Senior Manager Tax at PwC Netherlands Tax Knowledge Centre.)

BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 1)

December 27, 2023

This is the first part of the authors' blog on the Proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT) that the European Commission (EC) published on 12…

Anne Van de Vijver (University of Antwerp) , Tarcísio Diniz Magalhães (University of Antwerp )

Tax Law Meets Sustainability

August 7, 2023

Sustainability has become a global imperative in recent years, driven by the realization that societies are on the brink of potentially irreversible environmental, economic, and governance collapse…

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Individuals

April 21, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

Thomas Vanhee (Aurifer) , Varun Chablani (Aurifer) , Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

CIT in the UAE: The PE Clause for Companies

April 20, 2023

Corporate Taxation (CT) Federal Decree No. 47 of 2022 (UAE CT Law) Federal Tax Authority (FTA) Ministry of Finance (MoF) OECD MC Convention (OECD MC) Permanent Establishment (PE) United Arab Emirates…

Arthur Pleijsier (Eurofiscus)

Get rid of Corporate Income Tax

February 1, 2017

Much changed in the world of taxation the last couple of years. The OECD started and finished the BEPS (Base Erosion and Profit shifting) project. The objective of BEPS was to develop rules that…

Guillermo O. Teijeiro (Bomchil)

Multilateral BEPS Convention opens choices to LATAM countries

December 5, 2016

The recent appearance of the Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or the Convention)[1] rounded up the implementation of…