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Czech Republic Archive

  • January 2015

    E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ

    January 29, 2015

    The ECJ has provided innovative and factual precisions to the technical debate on fixed establishment around article 44 of the VAT directive, relating specifically to fixed establishment in the context of an e-commerce activity, in Welmory v Dyrektor Izby Skarbowej w Gdansku (C-605/12).

  • BEPS – Preventing treaty abuse: A practical perspective

    January 27, 2015

    Keith Brockman, global tax director at Mars and author of the International Tax Best Practices blog, analyses BEPS Action 6 on preventing treaty abuse, calling for more balance in seeking to avoid double taxation and double non-taxation, and more guidance on the interplay between domestic law and treaty interaction.

  • Mariano Giralt: Global custodian and acronym-buster

    January 27, 2015

    The landscape of international taxation is changing. The OECD’s BEPS project is likely to rewrite the rules governing international taxation in a way that has not been seen since the League of Nations shaped existing rules in the 1920s. A key component of this is taxation of the financial sector. Various sector-specific tax laws have been proposed. This is providing those in the sector with plenty to think about. One such figure is Mariano Giralt, Managing Director, Tax Services, at BNY Mellon. He talks to Matthew Gilleard about some of the key tax developments impacting financial services.

  • In taxpayers' sights: What to look out for in 2015

    January 27, 2015

    With multilateral projects due for final delivery, and many of 2014’s key themes lingering on, 2015 comes with a lot of unfinished business.

  • Full plate for taxpayers seeking certainty in 2015

    January 27, 2015

    With multilateral projects reaching their climax in 2015, the year ahead is sure to be filled with moments that define the future direction of international taxation. Matthew Gilleard highlights some of the major trends taxpayers should be looking out for in 2015.

  • Indirect tax: Innovation, energy, and e-commerce

    January 27, 2015

    As global communications become more efficient, developing countries are fast-tracking their progress to becoming global economies – with VAT and excise tax reforms a crucial part of that process. Meredith McBride speaks with indirect tax leaders to pinpoint the issues that will have taxpayers and their advisers scratching their heads in 2015.

  • Moving goalposts mean taxpayers must stay on toes

    January 27, 2015

    Joe Stanley-Smith analyses how new attitudes and initiatives from tax authorities in key jurisdictions will influence the national and international tax dispute landscape in 2015.

  • Moscovici rules out minimum VAT threshold

    January 23, 2015

    Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, has ruled out implementing a minimum threshold for VAT paid on e-services, broadcasting and telecommunications.

  • Small businesses rail against VAT MOSS changes

    January 21, 2015

    Small and micro-businesses have spoken out against this year’s EU changes to the place of supply for e-services, telecommunications and broadcasting.

  • EU VAT: Implementation going well so far, says Raponi

    January 15, 2015

    The implementation of the new EU system for VAT payment is going well, despite minor hiccups for Germany and the Netherlands, and complaints from UK businesses.

  • EU Parliament and Council agree on beneficial ownership registers

    January 07, 2015

    EU Parliament and Council negotiators have agreed a draft directive which would introduce beneficial ownership registers in Europe for the first time.

International Tax Review Profile

#ff @AislingTax @indvbio @GoodallCTA @Winnie_Byanyima @alieholder

Jan 30 2015 05:53 ·  reply ·  retweet ·  favourite
International Tax Review Profile

HMRC puts forward new measures to tackle persistent tax avoiders - HM Revenue & Customs (HMRC) http://t.co/7b5zunOjJD via @mynewsdesk_uk

Jan 30 2015 05:37 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AislingTax: Why is today tax avoidance day for Fiscs? HMRC consulting on penalties, @RevenueIE running a "disclosure facility" http://t…

Jan 30 2015 05:35 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @AislingTax: GAAR constitutional challenge due in High Court later this year. GAAR will turn 26 in May & only Supreme Court judgement on…

Jan 30 2015 05:32 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Have your say on the Corporation Tax (Northern Ireland) Bill - News from Parliament - UK Parliament http://t.co/l6wQvTIIFs via @UKParliament

Jan 30 2015 03:39 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?