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Results: 1-10 of 579

Cloud taxability

  • Coelho Ribeiro e Associados
  • -
  • European Union, Portugal, USA
  • -
  • May 17 2013

The main concern for cloud providers as potential tax payers in user countries, such as Portugal, is to assess their business taxability in a given

The Financial Transaction Tax debate continues

  • CMS Cameron McKenna
  • -
  • European Union, United Kingdom
  • -
  • May 17 2013

On 14 February 2013 the European Commission published its detailed proposal for a radical and wide ranging Financial Transaction Tax (FTT). The scope

Video games development: European Commission scrutinises new UK tax relief

  • White & Black Legal LLP
  • -
  • European Union, United Kingdom
  • -
  • May 14 2013

The European Commission ("Commission") has opened an in-depth investigation into the proposed UK video games tax relief. The Government has set out

Financial Transaction Tax (FTT): 1 January 2014 deadline looking increasingly optimistic

  • William Fry
  • -
  • European Union
  • -
  • May 16 2013

With France calling for exemptions, and Germany's finance minister Wolfgang Schaueble admitting that negotiations are still at an early stage, the 1

CJEU rules against Bulgarian legislation on VAT deregistration transactions

  • CMS Cameron McKenna
  • -
  • Bulgaria, European Union
  • -
  • May 21 2013

On 8 May 2013, the Court of Justice of the European Union (CJEU) gave its decision in the case of Hristomir Marinov (Case C-14212) where a provision

European tax harmonization now or never?

  • Chadbourne & Parke LLP
  • -
  • European Union
  • -
  • September 19 2012

As the Member States of the European Union struggle with the causes and consequences of the global economic crisis one notable aspect has been the ongoing effect on EU-wide and national tax policies

Financial Transactions tax update

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

In our last update, we outlined how the European Commission had authorised 11 Member States to introduce a Financial Transactions tax (FTT) through

Exit taxes and Europe - where are we now?

  • Eversheds LLP
  • -
  • Belgium, Denmark, European Union, France, Germany, Ireland, Italy, Poland, Spain, Switzerland, United Kingdom
  • -
  • September 17 2012

For many international groups, flexibility to move businesses, personnel, and assets cross border can be important to react to commercial changes and new opportunities

CJEU ruling - fixed establishment for VAT purposes

  • Baker & McKenzie
  • -
  • European Union, Sweden
  • -
  • November 2 2012

On 25 October 2012, the Court of Justice of the European Union "CJEU" delivered its judgment in the joined cases of Daimler AG (C-31811) and Widex AS (C-31911) v Skatteverket

Successive supplies of goods which transaction is VAT exempted?

  • Greenberg Traurig LLP
  • -
  • European Union
  • -
  • January 24 2011

If goods are sold and supplied by a VAT taxable person in EU Member State X to a VAT taxable person in EU Member State Y, such a supply normally qualifies as an intra-community transaction that is exempted for VAT