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In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are...
This article analyses the functioning of the arbitration procedure under the European Union (EU) Arbitration Convention and whether improvements to this procedure are possible. This article constitutes the second part of the article of which the first part was published in issue 2015-I of EC Tax...
Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Nontaxation if the employer is a German...
This article provides a comprehensive summary of the new place of supply rules regarding electronic services ('e-services') supplied to non-taxable persons with a special focus on electronically supplied services. The new rules, which apply as from 1 January 2015, are interpreted especially on...
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