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Further considerations on Directive (EU) 2017/1852
Marco Adda and Benedetta Alinovi analyse the scope of the new tax dispute resolution mechanism in the European Union.
On 10 October 2017, the Council of the European Union approved Directive 2017/1852, which introduced new mechanisms for the..
Online Published Date:
31 December 2020
Appeared in issue:
September 2020 - 31 December 2020
Denmark: transfer pricing – Supreme Court again rules against Revenue
The Danish Supreme Court recently ruled in favour of the claimant company in a transfer pricing case regarding trademark royalties, setting aside the Danish Revenue’s contention that the royalties were not deductible business expenses and were not..
Online Published Date:
31 December 2020
Appeared in issue:
September 2020 - 31 December 2020
Rebuilding public finances
As the UK Government and other policymakers around the world respond to the financial difficulties imposed by the Covid-19 pandemic, Dr Arun Advani and Dr Andy Summers discuss variations in taxation paid by wealthy individuals.
The unprecedented..
Online Published Date:
31 December 2020
Appeared in issue:
September 2020 - 31 December 2020
Fast-tracking fiscal reform
Akram Ragaa Mostafa reports on Oman’s introduction of VAT alongside wider developments in its taxation regime.
In light of the recent developments around the new taxation regime, also known as the GCC Unified Agreement for VAT, Saudi Arabia,..
Online Published Date:
31 December 2020
Appeared in issue:
September 2020 - 31 December 2020
OECD sparks debate around digital tax administration
The Organisation for Economic Co-operation and Development's Forum on Tax Administration has set out its vision for the digital transformation of tax administration. Hannah Gannagé-Stewart reports.
In its discussion paper, Tax Administration..
Online Published Date:
31 December 2020
Appeared in issue:
September 2020 - 31 December 2020
Regional update: Year in review – Denmark
In a year that was dominated by the impact of the Covid-19 pandemic, tax practitioners around the world have been busier than ever. In the first of a series of international updates, the tax team at Kromann Reumert presents a high-level analysis of..
Online Published Date:
31 December 2020
Appeared in issue:
December 2020 - 25 December 2020