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Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
The climbdowns pave the way for a side-by-side deal to be concluded this week, as per the US Treasury secretary’s expectation; in other news, Taft added a 10-partner tax team
Hotel La Tour had argued that VAT should be recoverable as a result of proceeds being used for a taxable business activity
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Sponsored by Gatti Pavesi Bianchi LudoviciPaolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici examine key issues in Italy’s transposition of DAC8 and the challenges posed by technological transformation in the digital economy -
Sponsored by Spanish VAT ServicesFernando Matesanz of Spanish VAT Services explains how the General Court has clarified the application of triangular transaction rules in intra-EU supply chains involving four parties
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Sponsored by MDDPMagdalena Marciniak and Gniewomir Parzyjagła of MDDP explain how Poland’s master file requirements increasingly influence withholding tax outcomes and why aligning group documentation with local rules is essential to avoid significant audit risks
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European Jurisdictions