The Portuguese tax authorities have referred a VAT dispute to the ECJ for a preliminary ruling, in what could become a critical case for the deduction of input VAT for exempt activities, and the conduct of the tax authorities.
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Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.