Summary 407 posts
On 27 January 2015, the Council of the European Union accepted Council Directive 2015/121 amending the Parent-Subsidiary Directive No. 2011/96/EU (hereinafter: the Directive) to combat abuse.
Read moreThis connectivity by air is set to continue as China’s inland cities are undergoing a process that McKinsey & Company calls ‘city transformation’.
Read moreEconomic Growth Trends Growth forecasts for the new year indicate major variations within these economic groups:
Read moreIn this post, I summarize Action 2 of the BEPS package published by OECD in September the aim of which is to neutralize the effects of so-called hybrid mismatch arrangements, referred to hereinafter as “hybrid arrangements”, “hybrid structures” or simply as “hybrids”.
Read moreThe EKAER system to be introduced from 1 January 2015 causes a lot of headaches for warehouse, logistics and purchasing staff. The stakes are high! The default fine may be as high as 40 percent.
Read moreNews hot of the press – the Hungarian government plans to introduce threshold of 2 M HUF or 2500 kgs to be reportable into the EKAER (Road Trade Control System) from 1 January 2015.
Read moreThe UK Government has released details of proposed rules on diversion of profits from the UK, thus firing a warning shot at large multinational businesses that they consider are not paying their fair share of UK corporate taxes.
Read moreIn my last two posts, I presented the actions of BEPS which were published by OECD in September and which are considered final. In the coming weeks, I will move on to the reports that were intended as transitional.
Read moreThe importance of the action The OECD BEPS study concludes that \"the digital economy is increasingly becoming the economy itself”, therefore it is of utmost importance that we face those new challenges that arise as a result of this process. It is sufficient to think of e-commerce, financial transactions or online training, but according to the study we do not have to wait long for e-health services (remote health services) to become widespread. To highlight the importance of the issue, it is sufficient to note that the size of total worldwide e-commerce was estimated to amount to USD 16 trillion (!) in 2013.
Read moreIn this post, I will examine Action 15, which analyses the feasibility of a multilateral “instrument” aimed at the modification of bilateral double tax treaties, which will mostly likely take the form of an agreement.
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