Platforms and Tax Information Reporting
Giorgio Beretta February 13, 2023 News & Media Platforms and Tax Information Reporting “Platforms and Tax Information Reporting in the European Legal Framework” is a specialisation course developed by the Amsterdam Centre for Tax Law (ACTL) within the framework of the research project on “Designing the tax system for a Cashless, Platform-based and Technology-driven society” […]
The Contents of Highlights & Insights on European Taxation, Issue 1, 2023
Giorgio Beretta February 6, 2023 News & Media The Contents of Highlights & Insights on European Taxation, Issue 1, 2023 Please find below a selection of articles published this January in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. […]
The Contents of Highlights & Insights on European Taxation, Issue 12, 2022
Giorgio Beretta December 23, 2022 News & Media The Contents of Highlights & Insights on European Taxation, Issue 12, 2022 Highlights & Insights on European Taxation Please find below a selection of articles published this month in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication […]
In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT
Giorgio Beretta December 23, 2022 News & Media The Contents of Highlights & Insights on European Taxation, Issue 12, 2022 Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and […]
The Contents of Highlights and Insights on European Taxation, Issue 11, 2022
Giorgio Beretta November 25, 2022 News & Media The Contents of Highlights and Insights on European Taxation, Issue 11, 2022 Highlights & Insights on European Taxation Please find below a selection of articles published this month (November 2022) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication […]
VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II
Giorgio Beretta December 7, 2022 News & Media VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II Customer’s status and capacity under EU VAT place of supply rules Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for […]
VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I
Giorgio Beretta November 18, 2022 News & Media VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can be […]
The Contents of Highlights & Insights on European Taxation, Issue 10, 2022
Giorgio Beretta December 7, 2022 News & Media The Contents of Highlights & Insights on European Taxation, Issue 10, 2022 Highlights & Insights on European Taxation Please find below a selection of articles published this month (October 2022) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication […]
EU Funding for UvA Project on Platforms’ Tax Information Reporting
Giorgio Beretta October 13, 2022 News & Media EU Funding for UvA Project on Platforms’ Tax Information Reporting The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam has received EU support to develop a new teaching programme on tax information reporting by online platforms. The ACTL, within its research project on designing […]
Highlights & Insights on European Taxation (H&I) – Year 2022, no. 7
Highlights & Insights on European Taxation (H&I) – Year 2022, no. 7 Giorgio Beretta July 21, 2022 News & Media Please find below a selection of articles published this month (July 2022) in Highlights & Insights on European Taxation, plus one freely accessible article. Highlights & Insights on European Taxation (H&I) is a publication by Wolters Kluwer Nederland BV. […]