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EU Tax Alert - Loyens & Loeff
Dec 6, 2012 ... The EU Tax Alert is an e-mail newsletter to inform you of recent developments in ... Commission requests France and Luxemburg to amend their VAT rates on e- books ..... in the case of Commission v Finland (C-342/10). The.
[ eu-tax-alert-no-111-december-2012.pdf - Read/Download File

EU Tax Alert - Loyens & Loeff
France's inclusion of non-EU time charters in its tonnage tax regime ... of the freedom of establishment (Commission v. Denmark) ... deny tax deduction for a child in case of a family established in .... over VAT rates on e-books. • Commission ...
[ eu-tax-alert-no-125-overview-2013.pdf - Read/Download File

Global Indirect Tax News, September 2014 - Deloitte
Sep 1, 2014 ... For example, the European Commission has referred France and Luxembourg to the. CJEU for applying a reduced VAT rate to e-books, which the Commission considers ... There has been a case regarding the treatment of transfers of ... Multistate Tax Alert for more details on this new law) that creates a ...
[ dttl-tax-indt-gitn-sep-2014.pdf - Read/Download File

EY VAT News - Week to 9 February 2015 China Indirect Tax
Feb 9, 2015 ... On 11 March 2015, EY is hosting a China Indirect Tax Roadshow in ... The CJEU has released the Advocate General's (AG) opinion in the case of Mapre Warranty SpA. ... Commission against Luxembourg and France for applying a ... Businesses supplying ebooks across the EU may wish to consider the ...
[ EY-VAT-News-week-to-09-02-2015.pdf - Read/Download File

VAT newsletter - Issue No. 1, 2014 - EY
Jan 21, 2014 ... countries around the world now have a VAT, goods and services tax (GST), ... France — Infringement proceedings: reduced rate for digital ... specified that in the case of inconsistency referred to ... Limited VAT alert. ..... for digital books ... C -479/13 European Commission v French Republic brought by the.
[ EY-VAT-newsletter-Issue-1-2014.pdf - Read/Download File

Indirect tax in 2015 - EY
Mar 1, 2015 ... be found at ey.com, particularly via our global tax alerts library .... Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, ... since the launch of Europe 2020, ”European Commission tax ..... In many cases, taxpayers' information is ..... 1 January 2015: 4% VAT rate applies to e-books.
[ ey-indirect-tax-developments-in-2015.pdf - Read/Download File

VAT newsletter Issue N°6 - EY
Aug 17, 2013 ... EU — Opinion: Infringement cases — special regime for travel ... VAT rates applied to printed books versus ebooks .... C-296/11 European Commission v France. C-309/11 ..... and Partners SCS Tax Alert here. FCPs and ...
[ VAT-issue-6-2013.pdf - Read/Download File

VAT, goods and services tax newsletter: April 2015 - EY
Apr 15, 2015 ... European Commission — Study on VAT rate structure .... ICMS levied in those cases should be shared between the ... and (v) plane tickets for flights initiated in. Costa Rica ... these EY Global Indirect Tax Alerts: Potential .... project: Belgium, Estonia, Spain, France,. Cyprus ... of electronic (or digital) books.
[ EY-vat-newsletter-issue-4-2015.pdf - Read/Download File

Tax & Legal News 3/2015 - EY
Apr 20, 2015 ... If you would like to receive our European and Global Tax News and Alerts, please register by clicking here. ... Information on changes in tax deductibility of expenses in case of ... An additional obligation to notify the European Commission .... VAT rate applied to electronic books (e-books) in France and.
[ EY Tax and Legal News 3_15 EN.pdf - Read/Download File

European digital services and Puerto Rico tax changes
'active' holding companies, the European Commission's proposed strategy for a digital ... This case may have broad applicability for businesses with active, ... participating Member states: Belgium, Estonia, Spain, France, Cyprus, Lithuania, .... streaming or downloading movies, music, apps, games, e-books, as well as other.
[ pwc-vat-news-issue-25.pdf - Read/Download File

International Tax News - PwC
Jul 29, 2015 ... Administration & case law. Tax legislation ... tax evasion. France. Deduction of final tax losses: Decision of the. Supreme ... Commission orders Estonia and Poland to deliver ..... The present comments update our previous tax alert published in ...... and (v) subsequent changes in treaty partners' tax laws.
[ pwc-international-tax-news-july-2015.pdf - Read/Download File

LAW À LA MODE - DLA Piper
PAyING LESS TAx, THE INNOvATIvE wAy. HOw bRANDS CAN SHAPE ... Insight into the Dutch “Innovation Box” tax regime .... warnings for example – that serve to alert the consumer ... produced and supplied in digital form” − including eBooks,. MP3s and ... which case the usual remedies for goods (see above) apply.
[ Law a la Mode 17.pdf - Read/Download File

International Tax News: February 2015 - PwC
Feb 6, 2002 ... Tax legislation Proposed legislative changes Administration & case law Treaties ... France. French finance bill for 2015 and French amended finance bill for 2014 .... International tax services (ITS) alert for full information on this topic. .... Future of Luxembourg'), a tax ruling commission has been introduced.
[ 2015-pwc-ireland-itn-feb-09-02.pdf - Read/Download File

click here to download the PDF file. - Centre for European Policy
978-1-78660-071-4 Ebook. The paper .... European Commission's Humanitarian Aid and Civil. Protection ... UNFCCC. United Nations Framework Convention on Climate. Change. VAT ... Plan B to handle the case where the referendum might produce a ..... is a messier version of Norway, v) a simple WTO trade model, and.
[ Master BREXIT book 2nd edition March 2016.pdf - Read/Download File

EBLIDA Annual Report 2014 - 2015
May 7, 2015 ... necessary alerts and background information for targeted actions, such as ... and the Information Society, and also on the e-Books Task Force. .... Commission and events organised by EBLIDA in Brussels to raise ... was announced, chaired by Jean-Marie Cavada (ALDE, France) as well as ..... v) Mailing list.
[ eblida_annual_report_2014-2015_approved-by-council.pdf - Read/Download File

How Mismatched Tax Rules Allow Multinational - King's Blogs
tax avoidance schemes, particularly the US, German, Irish and Luxembourg. Before .... Commission will launch a new effort to introduce a formulary apportionment in the EU, the ... Coca Cola in the United States purchases a patent for Coca Cola in France; ..... most significant cases were De Beers Consolidated Mines Ltd. v.
[ 6-Ferreira-Final.pdf - Read/Download File

May 2012 - AALL
Jul 22, 2012 ... was last year's Response to EU Commission .... case. A written description does not do this place justice, so check out the vir- er, I also .... LLRX or the daily alerts for the beSpa- cific blog ... as e-books, have led to speculation .... such as Australia, Brazil, China, France, .... of Chinese VAT law against BNA's.
[ May2012.pdf - Read/Download File

Digital Europe: Diversity and Opportunity - Let's Go Connected
May 8, 2012 ... ebooks. 47. Overview. This report on "Digital Europe: Diversity and ... France's HADOPI anti-piracy regime has been successful ... to achieve VAT harmonisation by 2015 is key to achieving the EU's e- .... Commission.5 The services in question are pay-TV and FTA .... the transaction, in six of 10 cases.
[ Lets_go_connected_Brussels_090512_FINAL_REPORT.pdf - Read/Download File

The Rebuilding of Greater Russia - eBooks
PART V. Russia as a regional great power – analysis of the past and future of Putin's attempt to rebuild ... Joint Control Commission (South Ossetia). KGB ... US dollars. USSR. Union of Soviet Socialist Republics. VAT value added tax. WMD .... to Sakwa, 'a classical case where individual leadership can stamp its preferences.
[ 9781134076833_sample_519766.pdf - Read/Download File

Conference Program - 12th Pipeline Technology Conference
Mar 19, 2013 ... Asian 40” Crude Oil Pipeline Project – A Case. Study. Trilochan Gupta ... Philippe Nobileau, MARINOVATION, France .... All prices + 19% VAT.
[ ptc_2013_conference_program.pdf - Read/Download File

Handbook of Cognitive Task Design
collection of thousands of eBooks please go to www. ... 27 Case Studies: Applied Cognitive Work Analysis in the Design of Innovative. Decision Support .... University of Reims, France .... Traffic alert and collision avoidance system. TDRS ... User virtual machine. V/S. Vertical speed (vertical navigation mode in feet). VAM.
[ Handbook_of_cognitive_task_design.pdf - Read/Download File

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