Taxing Intelligence: AI's Role in Modern Tax Administration
GILTI Conscience Podcast | Navigating Brazil's New Transfer Pricing Landscape: A Shift to OECD Standards
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
The Federal Tax Authority (FTA) of the UAE recently amended some provisions of the UAE VAT Executive Regulations, particularly Cabinet Decision No. 52 of 2017, on the Implementing Regulation of Federal Decree-Law No. 8 of...more
The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more
Back in November 2023, the Amsterdam High Court ruled that the interest received by X BV (a notary firm) for funds in its trust account qualifies as VAT exempt turnover. According to the High Court, the interest received by X...more
Over the past year, alongside handling the economic repercussions of the war and issuing financial assistance to war victims and to evacuees, the courts, the legislative authority and the Israel Tax Authority continued their...more
En Concepto 100202208-0603 del 27 de marzo de 2024, luego de que nuestro equipo solicitara la reconsideración de su doctrina, la Dirección de Impuestos y Aduanas Nacionales (DIAN) de Colombia acepta que no es necesario emitir...more
En Conceptos 907362 del 26 de julio de 2021 y 90112 del 14 de febrero de 2022, la Dirección de Impuestos y Aduanas Nacionales (DIAN) de Colombia, había limitado el descuento en el impuesto sobre la renta del impuesto sobre...more
El texto del Proyecto de Reforma Tributaria radicado para debate en sesiones plenarias de Senado y Cámara de Representantes en Colombia el 31 de octubre de 2022 contiene el siguiente artículo nuevo, que permitiría corregir...more
Italian tax authorities address for the first time the VAT regime applicable to the assignment of NPLs. On the very last day of 2021 the Italian Revenue Agency issued a remarkable ruling (no. 79/E) on the VAT regime...more
Los siguientes son aspectos relevantes de la iniciativa presentada el 7 de septiembre del 2021, por el Ejecutivo Federal de México, que reforma, adiciona y deroga entre otros ordenamientos, la Ley del Impuesto sobre la Renta,...more
On 17 June 2021, the Court of Justice of the European Union (CJEU) rendered two decisions about the application of the VAT exemption for management services provided in article 135 (1) (g) of the EU VAT Directive and...more
Quick Summary. The People’s Republic of China is the world’s most populous country and carries a rich cultural tradition. China is the world’s largest exporter and the second largest economy. A unitary socialist republic,...more
La Dirección de Impuestos y Aduanas Nacionales (DIAN) el pasado 27 de noviembre de 2020 expidió la Resolución No. 106, por medio de la cual se establece la obligación de informar las ventas exentas de IVA en Colombia de que...more
COVID times has brought us tough changes in our lives, and tax reform is one of them. In the U.S., the CARES Act provided relief to multiple sectors of the economy to alleviate the impact of the pandemic. However, the...more
UK COVID-19 Developments - UK Prime Minister’s statement on COVID-19 - On 31 October, the Prime Minister announced a number of measures designed to slow down the spread of COVID-19 to last for four weeks from 4...more
The Spanish Official Gazette published last October 16th legislation enacting a new indirect Tax on Certain Digital Services to be levied on On-line Advertising and Intermediation Services, as well as on Data Transfers...more
In the recent case of Melford Capital General Partner Ltd v HMRC, the FTT concluded that a UK GP was entitled to full recovery of input VAT incurred on the establishment and operational costs of a UK LP Fund of which it was...more
The Paris Court of Appeal affirmed that Google Ireland does not have a French permanent establishment in a high-profile tax controversy over a double Irish arrangement. But with independent criminal proceedings for tax...more