Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business leaders sho...
International Tax
International Tax
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
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Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.