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Revenue defeat in first substantial transfer-pricing case to reach the Danish Supreme Court
Law firm Kromann Reumert has successfully defended Microsoft in the first transfer pricing case ever to reach the Danish Supreme Court. The Ministry of Taxation’s claims were based on substantive as well as procedural allegations, raising legal..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019
The rise of the digital services tax
Global tax rules have not kept up with the way that multinational businesses operate. Sara Luder examines digital services tax positions around the globe.
In a recent interview, Nick Clegg, former deputy prime minister in the UK who is now head..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019
GRI’s voluntary tax standard to promote transparency
Progress is being made by independent organisation - the Global Reporting Initiative - on developing a voluntary standard to promote tax transparency.
Development of the standard is being informed by the contributions received through a recent..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019
People and places
International Tax Report rounds-up some recent partner promotions and other appointments of potential interest to readers.BonelliErede announces new tax partnerThe Italian law firm BonelliErede has promoted four staff to partner positions. Among..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019
Slovakia under investigation for breaching EU state aid rules
The European Commission has voiced concerns about the tax situation on the food retail sector in Slovakia and is conducting investigations into the matter. It is looking at whether certain exemptions from the tax regime give some retailers a..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019
China issues new small-scale and low-profit enterprise tax incentive
In January, China’s Ministry of Finance and State Tax Administration jointly issued Cai Shui [2019] No 13 (Notice 13) to enhance the tax incentives for small and micro-enterprises. Lui Jinghua and Guo Tingting explain the changes.
Among..
Online Published Date:
26 April 2019
Appeared in issue:
April 2019 - 26 April 2019