European Union
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
The climbdowns pave the way for a side-by-side deal to be concluded this week, as per the US Treasury secretary’s expectation; in other news, Taft added a 10-partner tax team
‘We did not expect to carve out big economies from the minimum tax system’, Estonia’s finance minister said; in other news, Blick Rothenberg has acquired The Vat Consultancy
The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters
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Sponsored by CuatrecasasRecent decisions on market placement fees for investment fund units and debentures open the door for taxpayers to seek the recovery of stamp tax, say Susana Estêvão Gonçalves and Nicolle Barbetti of Cuatrecasas -
Sponsored by KPMG SwedenThe Swedish VAT Act faces change after the Supreme Administrative Court ruled it fails to fulfil the EU’s requirements of clarity, precision, and transparency, reports Ellie Kvistrum of KPMG Sweden
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Sponsored by Spanish VAT ServicesA CJEU ruling has recognised the right of EU member states to apply different VAT rates depending on the method of supply of foodstuffs and beverages, reports Fernando Matesanz of Spanish VAT Services
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