14 JUNE 2019

20/2019

(Please click the links in blue below to access the documents/reports)

  1. Digital taxation (00:42)
  2. US case: Altera (01:38)
    • Introduction (01:46)
    • Chevron standard: is the conclusion reasonable? (07:42)
    • State Farm standard: were there flaws in decision-making process? (18:05)
  3. Netherlands case: interest subject to Russian thin cap rules (22:17)
    • Introduction (22:25)
    • 1st claim: participation exemption (24:42)
    • 2nd claim: foreign tax credit (30:25)
    • Concluding comments (37:58)
  4. UK case: Development Securities (40:39)
  5. Asia Pacific (52:27)
  6. Europe (56:39)
  7. Africa (1:01:26)
  8. Americas (1:03:04)
  9. Treaties (1:05:55)
  10. And that’s the way it is… (1:06:18)

 

*The links are effective as of 8 July 2019

WATCH NEXT

28 JUNE 2019
22/2019

1. France’s DST 2. Trade and other global development 3. Asia Pacific 4. Europe 5. Africa 6. Americas 7. Treaties 8. Worth reading

21 JUNE 2019
21/2019

1. US regulations on GILTI and DRD 2. Trade and other global developments 3. Asia Pacific 4. Europe 5. Africa 6. Middle East and Central Asia 7. Americas 8. Treaties 9. Worth reading

7 JUNE 2019
19/2019

1. OECD Inclusive Framework 2. Digital taxation 3. Trade 4. Other global developments 5. Asia Pacific 6. Europe 7. Africa 8. Middle East & Central Asia 9. Americas 10. Treaties 11. Worth reading

31 MAY 2019
18/2019

1. Introduction 2. GE Energy Parts 3. Case No. (17/04584) 4. Samsung Electronics 5. RCF 6. Danish joined cases on PSD & IRD 7. KHO 2018: 173 8. Microsoft 9. Best of the rest

17 MAY 2019
17/2019

1. Digital taxation 2. China / US trade war 3. Other global developments 4. Asia Pacific 5. Europe 6. Africa 7. Americas 8. Treaties 9. Worth reading