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Czech Republic Archive

  • March 2015

    The Brockman brief : TP risk determination: Transparency and mutuality

    March 25, 2015

    This month, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, runs the rule over issues of transfer pricing risk determination, focusing on transparency and the benefits of increased levels of authority reciprocity.

  • European Commission unveils tax transparency measures and makes automatic exchange of information central to combating evasion

    March 19, 2015

    The European Commission is promoting its Tax Transparency Package, published yesterday (March 18), as a tool for “healthier” tax competition as well as for helping member states identify abusive tax practices.

  • Goods vs services: ECJ rules against France and Luxembourg in e-books dispute

    March 06, 2015

    The European Court of Justice (ECJ) has ruled that France and Luxembourg cannot apply a reduced VAT rate to e-books, despite a reduced rate being acceptable for physical books.

  • MOSS registration figures lower than expected

    March 04, 2015

    Around 7,000 businesses have registered for the EU’s VAT mini one-stop shop (MOSS) – far fewer than expected.

  • February 2015

    EU VAT rules causing thousands of businesses to close

    February 28, 2015

    A new report has shown that thousands of businesses across the EU are being forced into closure by the EU’s VAT rules governing the place of supply for e-services, introduced this year.

  • The Brockman brief: Interest: Double taxation equality is fading

    February 24, 2015

    In the first of his regular monthly updates, Keith Brockman, global tax director at Mars, lecturer and author of the Strategizing Multinational Tax Risks blog, looks at why countries are enacting unilateral legislation to limit interest deductibility, the shift in focus from eliminating double taxation to eliminating non-taxation, and why, as a result, double taxation via interest limitations is here to stay.

  • The European Tax Awards 2015: The entry period is now closed

    February 23, 2015

    The closing date for entries for the European Tax Awards 2015 has now passed.

  • OECD will update G20 finance ministers on BEPS project implementation next week

    February 06, 2015

    G20 finance ministers will hear about the OECD's three-pronged approach to implementation of the BEPS Action Plan at their meeting in Istanbul on Monday and Tuesday of next week (February 9 and 10).

  • 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

https://t.co/77qDjoCSzQ All you need to know about what was passed in only a day earlier this week #tax #DPT

Mar 27 2015 07:46 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @TPWeek: #funfridays #taxrelief #tax #transferpricing http://t.co/hmiddj079x

Mar 27 2015 03:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

#Switzerland #Greece resume discussions on #exchangeofinformation , other #tax issues http://t.co/9tw850IoOk

Mar 27 2015 03:16 ·  reply ·  retweet ·  favourite
International Tax Review Profile

How #automaticexchangeofinformation went global #AchimPross #tax http://t.co/OGGASxrpIM @OECDTax http://t.co/mVcOXWA2FM

Mar 27 2015 01:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Speakers from #India Revenue Service & @NZInlandRevenue confirmed for Asia Tax Forum. See full list #ATF2015 http://t.co/noZzBEhPVx

Mar 27 2015 10:40 ·  reply ·  retweet ·  favourite
International Correspondents

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