Summary 380 posts
Levob case (Case C-41/04) Facts Levob Verzekeringen BV („Levob”),which is headquartered in the Netherlands, operates an insurance business.
Read moreCPP case (Case C-349/96) Facts Card Protection Plan Ltd. („CPP\"),which is headquartered in the United Kingdom, supplies a service covering the indemnification of cardholders against financial loss in the event of loss or theft of their bank cards and other damages arising on their travels (such as damages related to the finding of lost luggage) under a so-called “Card Protection Plan”.
Read more>South Africa has been dubbed one of the ‘threatened three’ emerging markets (along with Brazil and Turkey),suffering from falling currency and commodity rates, the rising dollar, political uncertainty and the impacts of being fully emerged in the global economy.
Read moreAs China’s GDP per capita income is lower than that of Spain, it continues to be misleadingly categorised as an emerging market, despite having the largest economy in the world, a literacy rate of 96 percent and more high speed rail tracks than any other nation. This has drawn me to look at the recent GDP figures released by the OECD, and what they might mean for some of our member firms around the world.
Read moreSome businesses avoiding VAT registration are at risk of their goods being seized by the Hungarian Tax Authority. But what exactly has changed?
Read moreThis week, I would like to share two articles which have caught my attention.
Read moreOECD published specific legislation recommendations in relation to BEPS Action no. 13.
Read moreThis March, the OECD Global Forum on Transparency and Exchange of Information (hereinafter: Global Forum) approved the entry of Switzerland to phase 2 of the so-called “peer review” and concluded Hungary’s phase 2 review in which our country received the rating “largely compliant”.
Read moreCompanies may request preliminary rulings regarding the VAT liabilities relating to cross-border transactions from the tax authorities of the Member States participating in the CBR pilot project. Currently, rulings may be requested in 15 member states (Belgium, Cyprus, the United Kingdom, Estonia, Finland, France, the Netherlands, Latvia, Lithuania, Hungary, Malta, Portugal, Spain, Slovenia and Sweden).
Read moreTwo of the BEPS actions published so far (Actions 8 and 13) deal with transfer pricing. From these two, Action 13 specifically summarizes the BEPS guidance on transfer pricing documentation and country-by-country reporting.
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