Maandelijks archief: mei 2019

European Commission seeks to end Spanish capital gains tax discrimination

Carlos Durán and Oriol Oliva of Uría Menéndez discuss the implications on Spanish tax regulations of the European Commission’s decision that Spain was wrongly taxed the capital gains of companies resident in EFTA states.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor European Commission seeks to end Spanish capital gains tax discrimination

International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced t… Lees verder

Geplaatst in Internationaal, Nieuws, OECD | Reacties uitgeschakeld voor International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

OECD to consider worldwide fractional apportionment

The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment for corporate profits.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor OECD to consider worldwide fractional apportionment

OECD to consider worldwide fractional apportionment

The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment for corporate profits.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor OECD to consider worldwide fractional apportionment

OECD to consider worldwide fractional apportionment

The OECD’s Inclusive Framework countries have agreed to a 40-page report that outlines potential ways to tax the digital economy. The document suggests, among other measures, introducing worldwide fractional apportionment for corporate profits.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor OECD to consider worldwide fractional apportionment

South-East Asian countries get increasingly aggressive

The tax authorities of Indonesia, South Korea, Vietnam, the Philippines and Thailand are causing numerous problems for taxpayers as they get increasingly aggressive in their audits and focus more on transfer pricing, but companies can strategically det… Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor South-East Asian countries get increasingly aggressive

Survey results: Effective IP management

Multinational companies told ITR how they dealt with the challenge of restructuring their intellectual property in a world of tax disputes, greater transparency and new rules. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor Survey results: Effective IP management

EU changes VAT liability for transactions facilitated by digital platforms

Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor EU changes VAT liability for transactions facilitated by digital platforms

EU changes VAT liability for transactions facilitated by digital platforms

Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor EU changes VAT liability for transactions facilitated by digital platforms

Withholding tax: Complexity and inequality

Withholding taxes represent legal obligations of monies payable to a taxing authority by a payor in Country A to a payee recipient in Country B. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor Withholding tax: Complexity and inequality

Tax departments aren’t getting the best out of business analysts

Tax technology leaders worry business analysts’ lack of deeper tax knowledge stops them from letting the rest of the business know about their roles in tackling tax challenges.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor Tax departments aren’t getting the best out of business analysts

Intangibles: Re-engineering substance

The BEPS project has had a fundamental impact on how multinational companies are structuring their intangible assets. Josh White investigates how businesses are reorganising their tax arrangements to meet their commercial needs. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor Intangibles: Re-engineering substance

VAT e-invoicing uniformity would make our lives easier

Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements, writes Joe Stanley-Smith. Lees verder

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor VAT e-invoicing uniformity would make our lives easier

India looks to overseas examples for new e-invoicing regime

Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor India looks to overseas examples for new e-invoicing regime

What does the automated future hold for VAT advisors?

This was one of the questions raised at ITR’s recent Indirect Tax Forum (see page 26) in Italy and appears to reflect a common concern, particularly among more junior staff working in-house and in consulting.
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Geplaatst in Internationaal, Internationaltaxreview, Nieuws | Reacties uitgeschakeld voor What does the automated future hold for VAT advisors?