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CJEU issues decision on rural property lease VAT exemption

The decision of the Court of Justice of the EU (CJEU or Court) on the Portuguese case Manuel Jorge Sequeira Mesquita (Case C-278/18) recently became available. Mário Silva Costa and André Caetano Ferreira of Cuatrecasas explain the details of the case and the possible consequences of the court’s decision.

André Caetano Ferreira, September 25 2019

Brazil’s tax reform proposals have good chance of success

Taxpayers and advisors say Brazil’s proposal to overhaul the multiple indirect tax regimes and rates into a single system have a good chance of succeeding because of the need for simpler tax rules. Progress will be slow, though.

Mattias Cruz Cano, September 24 2019

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Rethinking the tax system

Multinationals across all sectors should be ready as fundamental changes to the international taxation system make their way into reality. Alison Lobb, Robert Stack and Paul Riley introduce this special report.

Alison Lobb, September 24 2019

EU court rules in favour of Starbucks, but against Fiat over state aid

Starbucks has won its case against the European Commission’s (EC) 2015 state aid decision, but the EC clawed back a win against Fiat Chrysler in two conflicting cases over the use of the transactional net margin method.

Anjana Haines, September 24 2019

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G20/OECD work: Maybe way beyond digital

The OECD’s work around the digitalisation of the economy is proceeding at a rapid pace and many multinational enterprises may be surprised at the scope of changes to the international tax framework. These changes could impact all larger multinationals, not just those that consider themselves part of the digital economy.

Alison Lobb, September 24 2019

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How could the TMT industry respond to digital tax proposals?

The technology, media and telecommunications (TMT) sector may be directly affected by the G20/OECD digital economy tax proposals. Sajeev Sidher and Kaidi Liu of Deloitte Tax LLP look at the uncertainties ahead.

Kaidi Liu, September 24 2019

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What the digital tax could mean for E&R companies

Aengus Barry and Sérgio Moreno of Deloitte UK analyse the tax proposals against the energy and resources sector, a clear example of a sector not often seen as ‘digital’ but for which the digital tax could have great implications.

Aengus Barry, September 24 2019

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Global implications from digital tax proposals await the life sciences sector

Aydin Hayri, Nicola Lostumbo, and Richard Schmidtke analyse the business model of the life sciences industry and the challenges in applying the G20/OECD’s digital tax proposals.

Aydin Hayri, September 24 2019

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Financial services may face significant implications from digital tax proposals

If no sector-specific exemptions are included in the digital economy tax overhaul, financial services will be greatly impacted, from established entities to challenger banks, B2B and B2C. Stephen Weston, Ralf Heussner and Priscilla Ratilal investigate.

Priscilla Ratilal, September 24 2019

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The automotive industry must buckle up for evolutionary leap

Digitalisation is driving the auto industry through an evolutionary leap. Stephan Habisch and Andreas Göttert of Deloitte Germany look at the new digital era tax approach that may upturn existing TP practices.

Andreas Göttert, September 24 2019

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