Category: International Tax blog
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Postponing the Olympics: Not so easy decision after all
Postponing the Olympics was not an easy decision, even though COVID 19 scare is imminent. Find out why through this article!
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India’s top court lifts ban on cryptocurrency trading
On 4 March 2020, the Supreme Court of India gave a historic judgement for the cryptocurrency industry by lifting ban on cryptocurrency trade in India. In essence, the order lifted the ban on trading in virtual currency, cryptocurrency, and bitcoins. 1. Background of the case 1.1. Ban on Cryptocurrency trading by RBI On 6 April, 2018,…
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Alta Energy : Canada Court Ruling in favour of treaty shopping
On February 12, the Federal Court of Appeal (FCA) gave its decision in The Queen v. Alta Energy Luxembourg S.a.r.l. (Alta Energy), a case that is significant in relation to guidance on the tax treaty interpretation under the domestic general anti-abuse rule (GAAR) on Capital gains tax exemption in Canada.
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DAC6 Implementation into Dutch Law
DAC6 is going to be a game-changer by infusing transparency and fairness in taxation through mandatory disclosure requirements for reportable cross-border arrangements. However, there are complex technical, administrative, and procedural issues for the taxpayers and intermediaries while determining a reportable cross-border arrangement, which can be reflected in the new bill to implement DAC6 in the…
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Gucci Owner Kering Tax Settlement Case
A closer look behind the largest settlement ever agreed by a company with the Italian tax authorities.
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EU Digital Services Tax: Aiming towards a Unified Solution
The article traces the ongoing conflict in reaching a unanimous solution towards digital services tax within the EU.
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CFC Legislation in Finland: Analysis of the Draft Bill
An analysis of the draft bill amending CFC rules in Finland.
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U.K Digital Services Tax : Looking beyond the Proposal
A brief overview of the U.K Digital Services tax proposal.
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Revisiting the Cameco Transfer Pricing Case
A quick take on the landmark transfer pricing decision of 2018
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Walmart-Flipkart Deal: Assessing the Tax Implications
This article seeks to analyse the possible tax implications of the historic e-commerce deal between Walmart & Flipkart.
International Tax Panorama 