income tax

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…

Guillermo O. Teijeiro (Bomchil)

Is income taxation of foreign digital goods and services in the market state compatible with current international principles on the attribution of tax jurisdiction?

November 22, 2017

The Argentine 2017 proposed income tax amendment: A misstep averted just before reaching the edge of the cliff 1. Background 1.1. International context The post-BEPS international tax scenario shows…