European Union
Ursula von der Leyen is under pressure to ensure her new team makes competitiveness a top priority. How tax policy is designed and implemented is crucial, writes Ralph Cunningham
Speaking exclusively at ITR’s Transfer Pricing Forum in Europe, the Commission’s Marc Clercx also addressed industry concerns over the arm’s-length principle
The closely watched decision represents the final nail in the coffin for Apple and serves as a warning to other multinationals, experts have suggested
The ‘big four’ firms want guidance on reporting forms, the use of the XBRL filing mechanism, and permanent establishment reporting
Sponsored
Sponsored
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services welcomes a clear decision on how to categorise vouchers as the VAT treatment of such promotional schemes becomes ever more complex
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Sponsored by Skeppsbron SkattIngrid Faxing and Henri Ahtiainen of Skeppsbron Skatt analyse a proposal to incorporate the OECD Transfer Pricing Guidelines into EU law and question whether it will become a reality after several objections
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Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explores the implications of an important decision on whether the remuneration of a member of a board of directors is subject to VAT