KLUWER INTERNATIONAL TAX BLOG BEST WISHES, WELCOME 2021, FAREWELL 2020 – Kluwer International Tax Blog
As this year 2020 is withering and will soon be gone, it is an understatement that we all will find it hard to not look at the past year with regret. Almost since its first inception days, this year 2020 has trapped all of us in a spiral of pain and dispensed a great dose
The EU Proposal for Tax Information Reporting by Sharing and Gig Economy Platforms – Kluwer International Tax Blog
On 15 July 2020, the European Commission (EU Commission) unveiled a Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (the so-called ‘DAC 7’), which seeks to improve the existing framework for exchange of information in the field of direct taxation within the EU, by introducing, inter alia
IFA YIN SEMINAR 2020. “Lessons for the New Normal”
IFA YIN SEMINAR 2020. “Lessons for the New Normal” Giorgio Beretta November 19, 2020 News & Media 2020 Virtual Global YIN Seminar – 19 November (15.00-17.00 (CET)) The Covid-19 pandemic has an unprecedented impact on citizens and businesses around the world. As the impact deepens it is becoming clear that the current crisis will affect […]
Il nuovo sistema di tassazione Iva nel Paese di destinazione. Il piano d’azione della Commissione UE
Il nuovo sistema di tassazione Iva nel Paese di destinazione. Il piano d’azione della Commissione UE, Dott. Luca Lavazza, Avv. Francesco Pizzo, Dott. Giorgio Beretta, PwC TLS Avvocati e Commercialisti
Composite Supplies under EU VAT: Closer Encounters of the Third Kind? – Kluwer International Tax Blog
Composite supplies are one of the most commonly debated issues under European VAT (EU VAT). Despite its unquestionable relevance as a topic, neither Directive 2006/112/EC (the VAT Directive) nor Council Implementing Regulation (EU) no. 282/2011 (the VAT Implementing Regulation) contain any settled rule providing a clear indication on how to deal with the issue
IFA BRAZILIAN BRANCH. “IVA – Imposto Sobre o Valor Agregado”
IFA Maurice Lauré Prize Giorgio Beretta November 29, 2021 News & Media A ABDF promove uma série de webinars, com convidados internacionais, sobre “IVA – Imposto sobre o Valor Agregado”, para discutir as melhores práticas e modelos de um sistema tributário ideal. O painel “VAT/GST and financial services” apresenta os modelos do IVA da União Europeia e da […]
MAX PLANCK INSTITUTE FOR TAX LAW AND PUBLIC FINANCE. “EU VAT, Place of Supply and Platform Services”
MAX PLANCK INSTITUTE FOR TAX LAW AND PUBLIC FINANCE. “EU VAT, Place of Supply and Platform Services” Giorgio Beretta July 6, 2020 News & Media My “digital comeback” to the Max Planck Institute for Tax Law and Public Finance (Munich), where in 2018 I carried out a substantive part of my PhD research on “European VAT and […]
12th GREIT LISBON SUMMER COURSE. Session XII: “CJEU – Recent VAT Cases” – Edoardo Traversa & Giorgio Beretta
12th GREIT LISBON SUMMER COURSE. Session XII: “CJEU – Recent VAT Cases” – Edoardo Traversa & Giorgio Beretta Giorgio Beretta June 25, 2020 News & Media CIDEEFF and GREIT are proud to announce the 12th GREIT Lisbon Summer Course. It will take place online, via Zoom, from 22 through 26 June. This year the GREIT Summer Course will be a […]
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! – Kluwer International Tax Blog
A subsidiary can (also) be a fixed establishment (FE) of its parent company under European (EU) VAT, after all. This is the most immediate conclusion as it emerges from the much-awaited decision by the Court of Justice of the European Union (CJEU) in Dong Yang Electronics (Case C-547/18). With its ruling on 7 May 2020
Uber Case in U.K. Could Become Model for How to Tax Gig Economy
A U.K. tax case could alter how Uber Technologies Inc. does business across Europe and put pressure on the country’s tax authority to retroactively collect up to 1.5 billion pounds in value-added taxes.