This content is from: Germany German Federal Fiscal Court on soccer clubs: No VAT deduction for players’ agent commis... The German Federal Fiscal Court passed its judgment (XI R 4/11) regarding VAT deduction for players’ agent commissions on August 28 2013. The key question is whether the players’ agents render services to the soccer c... October 30 2013
This content is from: Germany Germany issues draft regulation for the profit attribution to permanent establishments On August 5 2013, the German Ministry of Finance issued for public discussion the draft version of a new Regulation on the Profit Attribution to Permanent Establishments (PE regulation). The PE regulation aims to prov... By ITR Correspondent October 28 2013
This content is from: European Union UK Patent Box under threat as European Commission scrutinises regime The European Commission said the regime contravenes certain provisions in the EU’s Code of Conduct on Taxation. The code is voluntary, but if the UK does not acknowledge the opinion (delivered to finance ministers on ... By Matthew Gilleard October 23 2013
This content is from: Global World Tax 2014 is now online Find out which firms have been ranked in World Tax 2014, the annual directory of the leading tax advisory and law firms, is now live online. By Ralph Cunningham October 21 2013
This content is from: United States US tax reform: The potential implications for Europe US corporate tax reform could be good news for European multinationals if it forces other OECD countries to drive their own rates down yet further, according to a panel at the Irish Tax Institute’s global tax policy c... By Joe Dalton October 17 2013
This content is from: France UK signs information sharing agreements The UK has signed agreements to automatically share tax information with the Isle of Man and South Africa as it builds on initiatives aimed at greater cooperation on tax issues. By Matthew Gilleard October 15 2013
This content is from: United States Tax transparency: Why international cooperation through TIEAs is the way forward Harm Oortwijn, director of international tax and reporting at Paramount Pictures and owner/director of EA Tax Services, looks at trends regarding international tax transparency including the role of tax treaties, and ... October 13 2013
This content is from: European Union Scheme for travel agents requires reinterpretation after ECJ decision Articles 306-310 of the EU-VAT-Directive contain a special scheme for travel agents’ services, explains Ronny Langer of küffner maunz langer zugmaier. October 08 2013
This content is from: European Union Provision of a company car abroad to become more expensive The fiscal authority is to impose VAT on the cross-border provision of a company car at the residence of the final consumer. This means that an employer now has to pay foreign VAT if employees have their residence in ... October 08 2013
This content is from: Australia Business conference with OECD on BEPS: Will Morris of BIAC reacts The OECD met with BIAC (Business and Industry Advisory Committee) on Tuesday in Paris to discuss industry’s concerns over the base erosion and profit shifting (BEPS) project. Will Morris, chairman of BIAC’s tax and fi... By Sophie Ashley October 03 2013
