Results 41 to 50 of about 2,195 (202)

The harmonization of advance tax rulings systems in European Union member states - Why? [PDF]

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union.
Alia DUTA
core  

Brewing-law Burghers – Part 2: Ban on tapping foreign beer and other legal problems

Kvasný průmysl, 2018
The second part of our study points to some legal problems associated with the societies of brewing-law burghers. One of the problems was the ban on tapping foreign beer, which was commonly found in society statutes.
Filip Vrána
doaj   +1 more source

TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL

Revista Direito GV
Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in
Heloisa Estellita, Frederico Silva Bastos   +1 more
doaj   +1 more source

The European Tax Rulings Saga: What Lies Ahead

, 2019
The talk examines the likely scenarios that might materialise after the General Court's rulings in FIAT and Starbucks, against the background of the recent OECD initiatives in the area of fight to aggressive tax ...
Amedeo Arena
core  

Corporate Criminal Liability in Tax Offenses

Justisi
This study aims to analyze the legal framework governing corporate criminal liability in the context of tax offenses. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach.
Reynold Simanjuntak, Aldy Yohanes Manueke   +1 more
doaj   +1 more source

Caso Apple: digitalização da economia, planejamento fiscal internacional, Tax Rulings e regras de State Aid: a guerra fiscal internacional e seus desdobramentos

Revista CNJ, 2020
Esse artigo pretende analisar as questões chave da estrutura da Apple que culminaram na investigação de “State aid” iniciada pela Comissão Europeia bem como as possíveis consequências da decisão recente da Corte Europeia que foi favorável ao contribuinte.
Marcus Livio Gomes, Doris Canen
doaj   +1 more source

The EU Tax Rulings Saga: What's Past is Prologue

, 2019
On 24 September 2019, the General Court ruled on the appeals against the Commission's decisions enjoining the recovery of the fiscal advantages that Luxembourg and the Netherlands have allegedly granted to FIAT and Starbucks in the form of "Tax Rulings".
Amedeo Arena
core  

The European Tax Rulings Saga: stocktaking and future prospects

, 2019
The talk examines the European's Commission recent decisions concerning the limits of EU Member States' power to define and apply their own tax laws in the context of Advance Tax Rulings, at least insofar as those rulings may result in fiscal aids being ...
Amedeo Arena
core  

Dutch report on international tax and transfer pricing rulings reflects new ruling practice

, 2021
The Dutch Revenue Service’s 2020 annual report on international tax rulings published 15 June provides preliminary insight into experiences with advance pricing agreements (APAs) and other international tax rulings in the first full year of the revised ...
Jie-A-Joen, Clive, van Herksen, MIE
core   +2 more sources

Income smoothing by valuation of repurchase obligations in the annual financial statements of car dealerships

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This paper deals with the accounting patterns of German car dealerships in the period from 2006 to 2010. In connection with the brokerage of passenger car leases the car dealers and lessors agree on hedging the residual values of the lease car returns ...
Hans Guenther Barth
doaj   +1 more source