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.
Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18)
Airbnb is not Uber. If one is to point straight to the core of the CJEU’s decision in Airbnb Ireland (C-390/18) released on 19 December 2019, the main conclusions of the Court are that the two platforms in question, although both pertaining to the sharing economy domain, are not comparable, neither
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
European VAT and the Sharing Economy* – Kluwer International Tax Blog
The past few years have seen the sensational rise of new models of production, distribution, and consumption of goods and services, which have been synthetically captured under the umbrella definition of “sharing economy”. The ascent of digital platforms – including renowned companies headquartered in the Silicon Valley like Airbnb and Uber, or the French unicorns
UNIVERSITY OF BELGRADE. “Tax Aspects of the Brain Drain”
UNIVERSITY OF BELGRADE. “Tax Aspects of the Brain Drain” Giorgio Beretta October 11, 2019 News & Media Conference on „Tax Aspects of the Brain Drain“ held in cooperation between Serbian Fiscal Society and the University of Belgrade Faculty of Law The University of Belgrade Faculty of Law, hosted on 11 October 2019, together with the […]
IVA: organizzazione e fornitura dietro corrispettivo di sessioni webcam “hot”
Rivista Diritto Tributario – Pacini Giuridica – IVA: organizzazione e fornitura dietro corrispettivo di sessioni webcam “hot”
Italy: A Country for Tax-Savvy Old Men? – Kluwer International Tax Blog
The Italian Stability Law for 2019 finally approved on 30 December 2018 has introduced a new art. 24-ter in the Income Tax Act (ITA). It includes a substitute tax of 7%, in lieu of ordinary taxation, on all non-Italian-sourced income earned by foreign pensioners transferring their tax residence in the southern regions of Italy
One or More Supplies? The UAE VAT Attempt to Codify It – Kluwer International Tax Blog
VAT is a broad-based tax on final consumption by households. Even if, due to the invoice-credit mechanism through which the tax is normally levied, only final consumption is ultimately targeted, VAT uses each transaction taking place at every stage of the production and distribution process as taxing points. Depending on how a transaction is classified
UNIVERSITY OF GRAZ. “Transformation of Citizenship”
UNIVERSITY OF GRAZ. “Transformation of Citizenship” Giorgio Beretta November 20, 2018 News & Media Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in […]