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Tax (international / cross-border)
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Next Thursday 8 April the Spanish IFA Branch will hold a very interesting International Tax Summit with one first panel dealing with the current state of anti-abuse rules and their interpretation in international tax and a second one discussing what to expect of the new international tax system in formation. Excellent panellists will share their thoughts with us, including the head of the Spanish AEAT and of the AEAT's International Tax Office (ONFI), as well as professors WolfganG Schön and Michael Devereux.

I attach the program for the event, in case anyone is interested.

For more info: http://www.aedf-ifa.org/actividad/1086/7%C2%BA-edicion-del-Spanish-International-Tax-Summit---Novedades-en-la-fiscalidad-int
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Under the new rules, nonresident foreign firms that sell digital products and services in Indonesia worth at least Rp 600 million ($41,038) a year or generate yearly traffic from at least 12,000 users will be required to pay the 10 percent VAT. Amazon Web Services, Netflix, music streaming service Spotify as well as Alphabet’s Google for its Google Asia Pacific, Google Ireland, and Google LLC units. The United States Trade Representative office previously said that it would investigate digital services taxes in several countries, including Indonesia, as Washington opposed efforts to tax revenue from tech giants like Apple and Google.... (More)
Delighted to share my article on "Make Available – A Litmus Test in Income Tax" published by Taxmann.

The article focuses on various aspects of 'make available clause' under the international tax treaties and impact of 'multilateral instrument' on present tax positions.

I hope you find it useful and informative.
Italy implements the new procedure for the resolution of cross-border double taxation disputes EU Directive 2017/1852 (Dispute Resolution Mechanism – DRM) of 10 October 2017 sets out the common legal framework for the resolution of cross-border tax disputes by providing a clearer framework about the taxpayer’s right and setting out time-limits to take a decision, in order to create a business environment more conducive. The legislative Decree n. 49 of 10 June 2020, enacting the EU Directive n. 2017/1852 after a year of delay, implements new rules to resolve tax disputes between Italian and other European Union (EU) tax authorities.... (More)