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April 18, 2013
Ireland has won a case (C-85/11) in the European Court of Justice (ECJ) against the EU Commission over allowing holding companies and other non-taxable persons to be included in VAT groups.
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May 22, 2013
As EU leaders prepare to meet later today to discuss the financial transaction tax (FTT) and improving the efficiency of tax collection, progress must be made on agreeing the scope of the FTT. Even if a consensus emerges, the original timetable for implementation may be delayed to January 2015.
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May 20, 2013
International Tax Review has produced tax disputes reference guides for 26 countries. The guides look at how multinationals can avoid and manage tax disputes in each jurisdiction as well as offering insight about the future litigation strategies of individual tax authorities.
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May 02, 2013
The European Court of Justice’s (ECJ) decision that Spanish companies transferring assets to another EU member state can defer exit tax payment was unsurprising given the court’s rulings in National Grid Indus and Portugal v Commission. But advisers say the ECJ is leaving important questions unanswered.
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April 22, 2013
Pascal Saint-Amans, the head of tax at the OECD, has said the world is coming together over the issue of the automatic exchange of tax information.
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April 18, 2013
Ireland has won a case (C-85/11) in the European Court of Justice (ECJ) against the EU Commission over allowing holding companies and other non-taxable persons to be included in VAT groups.
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April 16, 2013
After a joint statement from the finance ministers of France, Germany, Italy, Spain and the UK (the G5) that they will push for greater exchange of bank information, other countries have signalled their willingness to join the effort.
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April 16, 2013
Argentina and Spain signed a new double taxation treaty (DTT) on March 11 2013, replacing the version that was terminated in June 2012. Guillermo Teijeiro, founding partner of Teijeiro & Ballone Abogados, analyses the new treaty, which has retrospective effect to January 1 2013.
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April 10, 2013
Foreign financial institutions (FFIs) now have a good indication of the information they will need to register for compliant status, under America’s Foreign Account Tax Compliance Act (FATCA), and the detail the Internal Revenue Service’s monthly list of compliant FFIs could include.
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March 27, 2013
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March 20, 2013
The lack of certainty on the VAT status of bundled supplies is causing problems for taxpayers across Europe, according to advisers at Baker & McKenzie’s ITEM conference in London.
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February 12, 2013
On December 27 2012, the Spanish Government approved Law 16/2012, which provides for long-awaited reform of the legal and tax regime for Real Estate Investment Trusts (in Spain, Sociedades Cotizadas de Inversion en el Mercado Inmobiliario, or SOCIMIs).
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January 28, 2013
Spain will change its VAT law after the European Court of Justice (ECJ) found that it applied its reduced rate of VAT too widely.
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January 23, 2013
Intergovernmental agreements (IGAs) the US has signed and is negotiating with overseas jurisdictions are taking over as the focus for compliance with Foreign Account Tax Compliance Act (FATCA).
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January 03, 2013
Steel production multinational Gerdau International (Gerdau) has beaten the Brazilian Internal Revenue Service (IRS) in an administrative-level appeal concerning the taxation of indirectly controlled foreign companies, but this is not the end of the battle.
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September 12, 2011
Tax Controversy Leaders is a guide to the leading tax dispute resolution lawyers and advisers in the world. In addition to highlighting tax professionals, the guide also includes litigators and barristers who may not practise tax on a day to day basis.