Determining the place of supply for VAT to the admission fees to online events has always been a controversial issue. Since participation in such events is done via the internet, it is possible that the event organiser and the participants are located anywhere in the...
Thin capitalisation rules are designed to prevent companies from artificially inflating interest deductions by relying excessively on debt instead of equity, a practice that can lead to tax base erosion. In Greece, these rules are enforced through interest deduction...
This post aims to share some of the China ‘s transfer pricing regulation and practice, which includes key investigation objects of transfer pricing in China and the threshold of transfer pricing documentations in China. Key investigation objects of transfer pricing in...
ETL GLOBAL Tax Update is a series designed to provide critical insights into recent developments in international taxation. This initiative is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL...
Are you thinking about moving to Italy in 2024? The latest updates to the impatriate tax relief scheme could significantly influence your decision. Italy’s new tax regime is packed with changes designed to make the country an attractive destination for professionals,...
Since the beginning of 2024, the regulations governing transfer pricing controls in France have undergone significant changes. Three key updates, effective as of January 1, 2024, include modifications to the threshold for mandatory transfer pricing documentation, a...
In the dynamic landscape of global business, transfer pricing documentation has become a critical component for multinational enterprises to ensure compliance with international tax regulations. Traditionally, preparing transfer pricing (TP) documentation has been a...
New procedural tax law obligations in the Dutch implementation of Pillar Two The Minimum Tax Rate Act 2024 (Wet minimumbelasting 2024), the Dutch implementation of Pillar Two (EU Directive 2022/2523), introduces a specific information obligation (informatie...
ETL GLOBAL Tax Update is a new series designed to provide critical insights into recent developments in international taxation. This initiative is presented by the ETL GLOBAL Tax Working Group, a closely interconnected team of international tax experts within the ETL...
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