Tax advisors criticise Spain’s vague DST scope and difficult compliance requirements Tax professionals say Spain’s digital services tax (DST) lacks clarity on scope, places an unnecessarily high compliance burden on multinational enterprises (MNEs), and threatens the country’s economic competitiveness. By Mattias Cruz Cano & Alice Jones January 27 2021
ITR Global Tax 50 2020-21: Bruno Le Maire France’s finance minister is spearheading digital services taxes (DSTs) against multinationals and 2021 is set to be an important year for Bruno Le Maire ahead of the 2022 elections. By Mattias Cruz Cano January 20 2021
ITR Global Tax 50 2020-21: Piet Battiau Piet Battiau, head of the consumption taxes unit at the OECD, says his department will be using 2021 to recommend how countries can adjust VAT policies in response to sharing... By Mattias Cruz Cano January 12 2021
2021 will bring a major shift in indirect tax policy Taxpayers should prepare for a wave of indirect tax policy changes in 2021. Governments will focus on unwinding crisis relief measures, removing tax exemptions, and introducing digital and environmental taxes. By Mattias Cruz Cano January 06 2021
2020: The best of indirect tax A look back at some of ITR’s best articles on indirect tax in 2020 covering everything from COVID-19, the taxation of space and environmental taxation to tax risk insurance and... By Mattias Cruz Cano December 23 2020
Will Biden take a strong tax route on climate change? Incoming US President Joe Biden has made tackling climate change a key part of his campaign. Tax policy will be central to his environmental strategy, with significant impact both domestically... By Mattias Cruz Cano December 16 2020
Understanding the CJEU is key for taxpayers The Court of Justice of the European Union (CJEU) provides an opportunity to finalise disputes. For tax directors, understanding the special characteristics of the court is essential. By Mattias Cruz Cano December 09 2020
EU agrees on VAT relief to fight COVID-19 The European Commission (EC) has introduced measures that enable member states to relieve hospitals, medical practitioners and individuals of VAT when acquiring COVID-19 vaccines and testing kits. By Mattias Cruz Cano December 08 2020
GST anti-profiteering measure is ‘arbitrary’, say Indian MNEs Indian multinational enterprises (MNEs) claim that GST legislation to prevent profiteering from rate changes is unreasonable and leads to unnecessary litigation. By Mattias Cruz Cano December 02 2020
Tax Talks: Ivan Ferreira, Siemens ITR's Senior Reporter Mattias Cruz speaks with Ivan Ferreira, tax and customs director at Siemens Brazil, about the changes to the role of tax professionals, the impact of COVID-19 and... By Mattias Cruz Cano November 30 2020
