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Has Australia rushed the diverted profits tax?

Businesses are concerned that the Australian government’s long-awaited diverted profits tax (DPT) draft legislation has been rushed to ensure it is effective from July 1 2017 and say it fails to answer many questions on its application.

Amelia Schwanke, December 07 2016
Can free internet services trigger EU-VAT?

Providers of free e-services may face EU VAT liabilities if they obtain data from the user in return. Even though such an approach has not (yet) found its way into VAT law, Hans-Martin Grambeck explains how it can be derived from developments in other areas of EU law.

December 06 2016
Australian DPT to impact companies of all sizes

The Australian government has released legislation on its proposed diverted profits tax (DPT), which plans to impose a 40% tax on profits diverted abroad by multinationals from July 1 2017.

Lena Angvik, December 06 2016
Global Tax 50 2016: The International Consortium of Investigative Journalists

Network of journalists

December 06 2016
Global Tax 50 2016: Brexit

Geopolitical event that has created unprecedented tax uncertainty

December 06 2016
Global Tax 50 2016: Arun Jaitley

Minister of finance, India

December 06 2016
Global Tax 50 2016: Donald Trump

US President-elect

December 06 2016
Global Tax 50 2016: Guy Verhofstadt

Lead Brexit negotiator for the European Parliament; chair of the Alliance of Liberals and Democrats for Europe

December 06 2016
Global Tax 50 2016: Operation Zealots

Court reform in Brazil

December 06 2016
Global Tax 50 2016: Margrethe Vestager

Competition commissioner, European Commission

December 06 2016

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