Letter of Germany, France and Italy to Commissioner Pierre Moscovici on BEPS...
Transfer Pricing Specialist The German, French and Italian finance ministers, in a letter to the Commissioner for Taxation and Customs, Pierre Moscovici, as of November 2014 (Financial Times, December...
View ArticleAlignment in International Tax Law – Are we heading towards Revival of the...
CORIT advisory It is well known that the world’s economies have turned into a global economy during the last decades. Moreover, it is nowadays common knowledge – also outside the professional tax...
View ArticleBEPS Action 14 vs Treaty Obligations and State Aids
Maisto e Associati The OECD Public Discussion Draft on BEPS Action 14 (released on 18 December 2014) covers extensively dispute resolution mechanisms and ways to make them more effective. The subject...
View ArticleIs there such a Thing as Definitive Losses? And if so, when?
Luxembourg University Two cases recently discussed by the European Court of Justice provide a welcome opportunity to use this space for a quick review of the status of foreign loss relief under EU law....
View ArticleHow Should EU Member States Implement the Recommendations Following from the...
CORIT advisory It is well known that case law from the European Court of Justice (ECJ) imposes limitations on the application of anti-avoidance rules by Member States. Accordingly, it is of vital...
View ArticleBig Data, Tax Information and the New Oil – Paradox of Plenty?
Garrigues After the first post on BEPS, I decided to go laterally and approach an issue that may resonate to many tax practitioners but unfortunately is not so widely discussed perhaps because of its...
View ArticleA Mysterious Study in the Code of Conduct Report 1999 and a Rumoured French...
Dorean Global Tax Policy BV Let’s go back a few weeks, to March 18, 2015. The EU Commission announces its much heralded Tax Transparency package. The package contains a surprise element: the link to...
View ArticleIs there such a thing as definitive losses? And if so, when? – Part 2
Luxembourg University Following my latest post on the Court of Justice’s decision in Commission v UK (C-172/13, ECLI:EU:C:2015:50), I want to turn in this comment on the related issue of currency...
View ArticleEffective Tax Rates in Multinationals and Domestic Firms
CORIT advisory There are a lot of opinions on multinationals and their tax practices. One conventional perception is that multinationals have a general tax advantage over their domestic competitors as...
View ArticleThe New Common Anti-Abuse Rule in the EU Parent-Subsidiary Directive is a ‘De...
Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens & Loeff Due to an amendment of the EU Parent-Subsidiary Directive, the EU Member States must include a common minimum...
View ArticleWhy Europe needs 3CTB to get ahead
Independent International Tax Professional On 17 June 2015, the Commission adopted a plan to relaunch the 3CTB (Common Consolidated Corporate Tax Base), a common system for calculating the tax base of...
View ArticleDual residence and the right to migrate under EEA law (Arcade Drilling).
Mircea and Partners Law Firm The case brings about the opportunity to fill a gap in the Norwegian tax law. In order to determine the fiscal residence of a corporation, the current formula stipulated by...
View ArticleTo engage or not to engage, is that the question?
Independent International Tax Professional This is another lone voice cry in the wilderness – I am getting used to that. By 9 September 2015, anyone who has an opinion about further corporate tax...
View ArticlePractical Issues of the Anti-Hybrid Rule in the Parent Subsidiary Directive
Mariz de Oliveira e Siqueira Campos Advogados In a recent post, Professor Werner Haslehner raised an interesting discussion on the new wording of Article 4.1 (a) of the Parent-Subsidiary Directive...
View ArticleDouble or quits jeopardy? A quest for procedural justice in VAT fraud cases.
Mircea and Partners Law Firm The establishment of a link between the financial interests of the Union and the general budget of the Union is the reason why the domestic penalties made applicable in...
View ArticleWhat Women and the Institutions of the EU Have in Common
Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam As a woman, I naturally think that women are wonderful creatures. We are sociable, charming, caring and (almost) always the radiant...
View ArticleSame Same But Different. A misunderstanding of the EU tax jurisprudence with...
Mircea and Partners Law Firm The scope of the present article will be narrow. The aim is to point out a misinterpretation of the Cadbury ruling, which might have caused a flawed theory of the...
View ArticleCould I Please Get a Fiat for the Price of my Frappuccino?
Maastricht University Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat...
View ArticleThe Interplay between the State Aid Rules and other BEPS-Preventing Tools...
Mircea and Partners Law Firm According to EU law the prevailing divergences between the national tax systems shall not be corrected by unilateral measures that grant fiscal advantages to firms, which...
View ArticleWhy a 1999 EU study was kept a secret till now: France made tax deals outside...
Dorean Global Tax Policy BV The 1999 Simmons & Simmons report on administrative practices is now public, together with the responses by Member States. My suspicion was correct: France had reason to...
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