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Highlights & Insights

Highlights & Insights on European Taxation (H&I) bevat diepgaande informatie over actuele ontwikkelingen binnen het Europees belastingrecht zoals de omzetbelasting, douane, accijnzen en de winstbelasting. Een team van internationale experts becommentarieerd jurisprudentie van het Europese Hof van Justitie, voorstellen van de Europese Commissie en andere Europese instanties. 

Kijk hieronder voor de inhoudsopgave van de laatst verschenen aflevering.

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A subscription is required for some articles. Summary: Value creation is where the problems begin with digital tax. How can you decide where the value is created by England's World Cup strip? Michael Devereux explores whether it is Russia, England or Bangladesh. The international debate on how to tax the online economy is based on key assumptions about tax and value creation.

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International Tax Review

Tax reforms likely as Lopez Obrador wins Mexican elections

A subscription is required for some articles. Summary: Mexico's transition into a new government is set to begin in December, and a series of reforms are expected to commence based on Lopez Obrador's campaign commitments. Andres Manuel Lopez Obrador achieved an overwhelming win at the July 2 Mexican elections.

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COM(2018)524/F1 (05/07/2018) - DG TAXUD

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5 juli 2018

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Brazil's latest tax legislation updates for the oil and gas industry

A subscription is required for some articles. Summary: The oil and gas industry in Brazil has historically been seeking specific tax rules for its specific activities. This landscape is finally changing, but not all the legislative amendments are positive for the sector.

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Brazilian Federal Government questionably reduces REINTEGRA tax benefit for exporters

A subscription is required for some articles. Summary: The Brazilian Federal Government has determined, effective immediately, that the rates for calculating REINTEGRA deemed credits must be reduced from 2% to 0.1%, without respecting the grace period for the rule to become effective.

2 juli 2018

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