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The partial revision of Switzerland's Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .
A steering group charged with preparing a new plan for Swiss corporate tax reform has presented its objectives and recommendations, called Tax Proposal 17, writes Davide Anghileri of the University of Lausanne . . .
The Dutch Supreme Court has asked the Court of Justice of the European Union to resolve two separate disputes concerning whether the Netherlands can deny foreign investment funds refunds of the Dutch dividend withholding . . .
Japan and Iceland have agreed in principle to tax treaty, the Japanese government . . .
Switzerland and Kosovo on May 26 signed a tax treaty, agreeing to reduce withholding tax on dividends and royalties, the Swiss government has . . .
Davide Anghileri of the University of Lausanne writes about today's decision by the Council of the European Union to adopt a directive regarding hybrid mismatches with third countries, known as ATAD 2 . . .
Italian legislation proposed May 22 is designed to increase tax collection from foreign multinationals that have online activities Italy, writes Davide Anghileri of the University of Lausanne . . .
Davide Anghileri of the University of Lausanne discusses an ECOFIN deal, reached May 23, for a directive that will create a new system for resolving double taxation disputes between the EU States; he also provides an update of EU discussions on adopting a common corporate tax base (CCTB) . . .
International tax attorney Ninja-Antonia Reggelin discusses German guidance issued May 17 detailing the limited tax liability and source taxation of cross-border transfers of software and databases . . .
The European Court of Justice in May 17 decision ruled that France's additional tax on dividends is not compatible with article 4 of the parent-subsidiary directive, writes Davide Anghileri of the University of Lausanne . . .
Davide Anghileri of the University of Lausanne discusses a May 17 European Court of Justice decision finding that Belgium's fairness tax system is incomparable with EU freedom of establishment concepts and the parent-subsidiary directive . . .
The EU Commission today notified France that it considers France's withholding tax on dividends paid to subsidiaries located in other EU States or European Economic Area (EEA) Members States to be contrary EU law. The Commission said . . .
The governments of Japan and Iceland will initiate negotiations for. . .
EU states must allow a court challenge to the legality of an information order issued to implement a tax-related exchange of information request on the grounds that the request lacks “foreseeable relevance,” the Court of Justice. . .
Japan's Ministry of Finance today announced that it has reached agreements in principle for tax treaties . . .