European Union
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February
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Sponsored by Deloitte LuxembourgRalf Heussner and Iva Gyurova of Deloitte Luxembourg explore the key global transfer pricing trends of the coming years, which will influence businesses and taxpayers in the financial services sector. -
Sponsored by DS AvocatsCyril Maucour and Jessica Benchetrit of DS Avocats evaluate the effectiveness of the OECD’s new unified approach, which provides market jurisdictions greater taxing rights over residual profits.
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Sponsored by PwCBob van der Made of PwC explains why there has been a recent upsurge in conversations about public country-by-country reporting (CbCR) in Europe and the US, and how COVID-19 may be changing the game.
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