This content is from: Belgium Belgian stadium case throws up unusual letting of immovable property VAT issue An ECJ case around the leasing of a football stadium could allow tenants of theatres, concert halls and other cultural or sporting venues across the EU to reclaim more input VAT in the future. By Joe Stanley-Smith January 30 2015
This content is from: Austria Finance ministers make fresh start on FTT The 11 EU member states involved in the financial transaction tax (FTT) aim to broaden its base and lower its rates, in a bid to get the initiative back on track. By Joe Stanley-Smith January 30 2015
This content is from: Austria E-commerce and fixed establishment for VAT purposes: Important decision given by ECJ The ECJ has provided innovative and factual precisions to the technical debate on fixed establishment around article 44 of the VAT directive, relating specifically to fixed establishment in the context of an e-commerc... January 29 2015
This content is from: Global Full plate for taxpayers seeking certainty in 2015 With multilateral projects reaching their climax in 2015, the year ahead is sure to be filled with moments that define the future direction of international taxation. Matthew Gilleard highlights some of the major tren... January 27 2015
This content is from: Sponsored BEPS – Preventing treaty abuse: A practical perspective Keith Brockman, global tax director at Mars and author of the International Tax Best Practices blog, analyses BEPS Action 6 on preventing treaty abuse, calling for more balance in seeking to avoid double taxation and ... January 27 2015
This content is from: Global Mariano Giralt: Global custodian and acronym-buster The landscape of international taxation is changing. The OECD’s BEPS project is likely to rewrite the rules governing international taxation in a way that has not been seen since the League of Nations shaped existing ... January 27 2015
This content is from: Global Moving goalposts mean taxpayers must stay on toes Joe Stanley-Smith analyses how new attitudes and initiatives from tax authorities in key jurisdictions will influence the national and international tax dispute landscape in 2015. January 27 2015
This content is from: Global Indirect tax: Innovation, energy, and e-commerce As global communications become more efficient, developing countries are fast-tracking their progress to becoming global economies – with VAT and excise tax reforms a crucial part of that process. Meredith McBride spe... January 27 2015
This content is from: Global In taxpayers' sights: What to look out for in 2015 With multilateral projects due for final delivery, and many of 2014’s key themes lingering on, 2015 comes with a lot of unfinished business. January 27 2015
This content is from: Austria Moscovici rules out minimum VAT threshold Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs, has ruled out implementing a minimum threshold for VAT paid on e-services, broadcasting and telecommunications. By Joe Stanley-Smith January 23 2015
This content is from: Austria Small businesses rail against VAT MOSS changes Small and micro-businesses have spoken out against this year’s EU changes to the place of supply for e-services, telecommunications and broadcasting. By Joe Stanley-Smith January 21 2015
This content is from: Belgium Justice Henderson delivers FII Group Litigation judgment on quantification issues for s... The latest judgment in the Franked Investment Income (FII) GLO, handed down by Justice Henderson in the High Court in London on December 18 2014, deals with the quantification of the test claimants’ claims and follows... January 13 2015
This content is from: Austria EU Parliament and Council agree on beneficial ownership registers EU Parliament and Council negotiators have agreed a draft directive which would introduce beneficial ownership registers in Europe for the first time. By Joe Stanley-Smith January 07 2015
