The Impact of the Coronavirus Pandemic Crisis on the VAT Framework
Article by: Korina Yiallourou – First published on KluwerTaxBlog In these unprecedented times of the Coronavirus pandemic, governments all around the world are striving to…
Category: Europe
Income from immoveable property: Article 6 and royalty streams
Article by: Jonathan Schwarz, first published on KluwerTaxBlog Following the Supreme Court decision in Fowler v HMRC [2020] UKSC 22, the UK First-tier Tribunal has…
KrakVet Marek Batko (Case C-276/18): Against All Odds, VAT Double Taxation Exists in the EU
Article by: Edoardo Traversa, first published on KluwerTaxBlog International double taxation should be to European VAT harmonization what tropical temperatures should be to the polar…
DAC6 mandatory reporting to tax authorities of certain cross-border transactions
Article by A&L Goodbody (First published on Lexology) DAC6 is an EU Directive requiring the mandatory disclosure to tax authorities of certain cross-border arrangements. It…
What Does the MLI Actually Do for PEs?
Article by: Johann Müller – First published on KluwerTaxBlog Denmark accepted all MLI articles dealing with PEs, but what does that actually mean? Reading the…
The relationship between treaties and domestic anti-abuse provisions
Article by: Jonathan Schwarz (Temple Tax Chambers; King’s College London) – First published on KluwerTaxBlog In last month’s blog I promised to address the treaty…
Norway Supreme Court rules in favor of Shell subsidiary in transfer pricing dispute
By Michael Vorndran, Nord Advisory AS, Oslo, Norway On 28 May the Norwegian Supreme Court issued a ruling in a transfer pricing case between the Shell…
Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You!
Article by: Giorgio Beretta (Editor) (Università Carlo Cattaneo – LIUC) – First published on KluwerTaxBlog A subsidiary can (also) be a fixed establishment (FE) of its…
The eye of the needle: Is one of your purposes tax avoidance?
Article by Jonathan Schwarz, first published on http://kluwertaxblog.com/. We have all become familiar with the expression in the PPT set out in article 7(1) of…
EU Blacklisted Countries for Money Laundering Concerns
Written by Prof. William Byrnes The European Commission has today put forward a series of measures designed to further strengthen the EU’s framework to fight…