The Treatment Of Virtual Events Under EU VAT
Giorgio Beretta September 2, 2024 News & Media The Contents of Highlights & Insights on European Taxation, Issue 8, 2024 Virtual events are increasingly common, especially after the repeated lockdowns caused by COVID-19. Indeed, the Court of Justice of the European Union (CJEU) has taken account of the VAT implications of online entertainment activities even […]
CIT in the UAE: The PE Clause for Individuals
Giorgio Beretta September 2, 2024 News & Media The Contents of Highlights & Insights on European Taxation, Issue 8, 2024 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31 January 2022. On 9 December 2022, the Ministry of Finance (MoF) of the UAE published Federal Decree-Law […]
CIT in the UAE: The PE Clause for Companies
Giorgio Beretta September 2, 2024 News & Media The Contents of Highlights & Insights on European Taxation, Issue 8, 2024 1. Introduction The United Arab Emirates (UAE) announced the introduction of a Corporate Taxation (CT) regime on 31 January 2022. On 9 December 2022, the Ministry of Finance (MoF) of the UAE published Federal Decree-Law No. […]
In or Out of Scope? The Peculiar Case of Company Directors’ Services under UAE and EU VAT
Giorgio Beretta September 2, 2024 News & Media The Contents of Highlights & Insights on European Taxation, Issue 8, 2024 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 […]
Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II
Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II Giorgio Beretta January 5, 2022 Blog The first part of this two-piece article titled “Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I” provided an overview of the […]
Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I
Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I Giorgio Beretta January 4, 2022 Blog On 7 December 2021, government ministers from European Union (EU) countries gathering at the EU Council agreed on updates of the current rules governing value added tax (VAT) rates for goods […]
From Use and Enjoyment to Geolocation: A Crossover from VAT to DST? – Kluwer International Tax Blog
Much controversial research released by the World Health Organization (WHO) at the end of March 2021 has concluded that the inception of the COVID-19 disease is likely due to a crossover of the SARS-CoV-2 virus from animals to humans. Although not unprecedented as an accident, the chances of viruses crossing over from other species to
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
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