Is VAT Incurred during the Recycling Process Involving Precious Metal Weight Accounts? – A German Perspective
3 February 2025
Bulletin for International Taxation
European Union; International; OECD; United States
Grinberg, I.
Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement
2 February 2025
Bulletin for International Taxation
European Union; International; OECD; United States
Kohart, S.
Comments on Klaus Vogel Lecture 2024: The Future of Global Minimum Tax Enforcement
27 January 2025
International VAT Monitor
Germany
Grambeck, H-M.
Mandatory B2B E-Invoicing in Germany since 1 January 2025
23 January 2025
Bulletin for International Taxation
International; OECD
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos
Does the “Realistic Options” Concept in the OECD TP Guidelines Undermine Legal Certainty and the Arm’s Length Standard?
22 January 2025
Bulletin for International Taxation
International; OECD
Jackson, G.
The Interpretation of Multilateral Instruments and the Status of Commentary: The Definition of “Permanent Establishment” in the GLoBE Pillar Two Model Rules
22 January 2025
International VAT Monitor
European Union
Hel-van Dijk, E.C.J.M. van der; Griffioen, M.A.
Intra-Community VAT Fraud: Is It Really a 50 Billion Euro Problem?
16 January 2025
International VAT Monitor
International
Annacondia, F.
Practical Information on European VAT
3 January 2025
Bulletin for International Taxation
International; OECD; United Nations
Petkova, K.; Greil, S.
Simplifying Transfer Pricing through a Risk-Based Approach: A Unilateral Proposal to Reduce Administrative and Compliance Costs
10 December 2024
International VAT Monitor
China (People's Rep.)
Peacock, C.
VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China
5 December 2024
International VAT Monitor
European Union
Echevarría Zubeldia, G.
Waste Reduction and VAT: A Complex Interplay
20 November 2024
International VAT Monitor
Belgium
Tourmous, K.; Tourmous, K.
Belgian VAT Exemption for Transactions on Cryptocurrencies: Scope of Application and Boundaries