Surveying the Dutch Tax System and Economic Activity in the US
Patrick Beattie presents an overview of the Dutch tax system, how nonresident corporations are taxed, and the economic activity of Dutch companies in the US (by state).
Tax Management International
Latest Tax Journals
Recent Changes Made to the German APA Environment
Germany’s framework for APAs has steadily advanced, but with the introduction of the Application Decree, the Finance Ministry’s discretionary power to reject APA requests or terminate ongoing APA procedures may lead to more disputes, say Baker McKenzie practitioners.
AI and Tax Authorities: Balancing Innovation and Oversight
Tax administrations must make considerable effort in order to use AI technologies to facilitate the collection of tax by building trust through reliability, fairness, and transparency, says an Andersen partner.
What Non-EU Companies Need to Know About the EU AI Act
Now that the EU Artificial Intelligence Act is in place, organizations should analyze their compliance and business-focused AI strategy to develop internal systems that are compliant and optimal, say KPMG practitioners.
What Tax Changes Would Accommodate Employing Nomad Employees?
Monique van Herksen of Simmons & Simmons discusses her personal perspectives on the tax changes needed to accommodate the employment of nomad employees.
Indian Court: Interest on a Refund of Advance Tax Must Be Paid
Ashish Goel, Indian Supreme Court lawyer, reviews the recent Indian court ruling on a company’s entitlement to interest on a refund of excess advance tax paid under the Income Tax Act.
June 20, 2024: A Date that Will Live in Tax Infamy
Nathan Boidman of Davies Ward Phillips & Vineberg discusses two tax legislations that were passed in Canada and the Moore case that was decided in the United States Supreme Court on June 20, 2024.
European VAT Cases: Expert Insights and Business Implications
KPMG practitioners from France, Ireland, Austria, Poland, and Italy discuss recent value added tax rulings from the Court of Justice of the European Union.
IRS Obtains Data from Spanish Bank for Spanish Tax Authority
US tax treaty exchange of information provisions, such as that with Spain, can enable foreign tax authorities to obtain, from their own country’s banks’ US branches, information that may otherwise be practically unavailable to them due to US bank confidentiality laws, say Alan S. Lederman of Gunster, Yoakley & Stewart, P.A. and professor Mercedes Fuster Gómez of the University of Valencia.
Dutch Tax Rulings: 2023 Insights and Developments
KPMG Meijburg & Co. practitioners analyze the Dutch State Secretary for Finance’s 2023 annual report to Parliament on their ruling practice and discuss trends in ruling requests and the shift from unilateral to bilateral and multilateral APAs.
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