Belgium - ECJ Determines “Only in Belgium” Excess Profit Ruling Practice Constitutes Aid Scheme, but Did It Provide Illegal Aid?
18 January 2022
Finance and Capital Markets (formerly Derivatives & Financial Instruments)
Korea (Rep.)
K.G. Lee
Korea (Rep.) - Tax Treatment of Virtual Assets in Korea
17 January 2022
International Transfer Pricing Journal
Belgium
B. Michel
Belgium - Uniclic Case: Belgian Court of Appeal Wipes the Floor with Ambulatory Use of 2017 Transfer Pricing Guidelines – But Not without Testing the Tax Authorities’ DEMPE Function Analysis
17 January 2022
International VAT Monitor
International
F. Annacondia
International - Practical Information on European VAT
14 January 2022
International VAT Monitor
European Union; Poland
J. Sarnowski; P. Selera
Poland/European Union - “Cashless Taxpayer” – An Innovative Tool to Stimulate Reduction of the Shadow Economy in Poland
10 January 2022
International VAT Monitor
European Union; Germany
W. (Wei) Zhang
European Union/Germany - Violation of the Principle of Neutrality – Provision of a Vehicle to an Employee
7 January 2022
Bulletin for International Taxation
European Union; International
G. Jackson; H. (Harriet) Brown
European Union/International - The Role of Context in Interpreting International Tax Instruments: A Solution to the Erosion of Internal Cohesion of Domestic Tax Systems by International Law? The EU Directive on Administrative Cooperation Version 6 (DAC6)
7 January 2022
International VAT Monitor
European Union
B. Gryziak
European Union - Consistent Inconsistency: Charitable Donations and EU VAT – Review and Analysis
6 January 2022
International Transfer Pricing Journal
International
A. Kardachaki
International - Resolving Multilateral Transfer Pricing Disputes under the Current Tax Treaty and European Frameworks: Shortcomings and Possible Suggestions for Improvement
6 January 2022
International Transfer Pricing Journal
Germany
S-E. Bärsch; C. Engelen
Germany - German Federal Tax Court Rules in Favour of Taxpayer in Transfer Pricing Cases on Intercompany Financing Transactions