New Circular on the Application of the Arm’s Length Principle Issued by the Federal Ministry of Finance – Commitment to OECD Guidelines
11 November 2021
International VAT Monitor
Maldives
Fazal, Z.
The GST Reforms that Can No Longer Be Delayed in the Maldives
10 November 2021
International Transfer Pricing Journal
Netherlands
Sinx, R.A.M.; Elshof, T.; Monfils, E.
APAs and the Consequences of COVID-19
9 November 2021
International VAT Monitor
European Union; Italy
Ferrari, M.; Lanotte, G.
Italy and the European Union: The Curious Case of Secondment of Personnel
4 November 2021
International VAT Monitor
European Union
Lejeune, I.
Time for a Single Market EU VAT System Implemented by All Member States with Access to VAT Justice for All
3 November 2021
International VAT Monitor
European Union; Italy
Borselli, F.; Petroni, C.
Towards an Automated VAT System in Italy: Obligations and Opportunities for Taxable Persons
2 November 2021
International VAT Monitor
European Union; Germany
Grambeck, H-M.
Germany Excludes Travel Services Provided by Non-EU Companies from the Tour Operator Margin Scheme
2 November 2021
International VAT Monitor
European Union
Merkx, M.M.W.D.
VAT and Business Models for Charging Electric Vehicles
2 November 2021
International VAT Monitor
International
Annacondia, F.
VAT Registration Thresholds in Europe
1 November 2021
International Transfer Pricing Journal
International
Ebeling, F.; Nolden, N.; Schneider, G.
Are Bonds Suitable to Determine Arm’s Length Interest Rates of Intercompany Loans and Do Intercompany Loans Have to Be Collateralized? – An Empirical Investigation
1 November 2021
International Transfer Pricing Journal
Hong Kong
Tse, A.; Kavanagh, J.; Aronson, D.
Hong Kong’s Territorial Tax Regime under Fire – The Impact of BEPS 2.0, the EU Greylist and Hong Kong’s Struggle to Remain Competitive
25 October 2021
International Transfer Pricing Journal
Argentina
Meloni, E.O.
Resolution 5010/2021 on Transfer Pricing Reporting Obligations in COVID-19 Times