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Fairly Odd : Belgium's New Fai...
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Cryptoization Through Currency Substitution : Tax Policy Options for Low-Income Countries
Michel, Bob
;
Falcao, Tatiana
-
2022
The rise of cryptocurrencies in low-income countries highlights the need for suitable income tax policy for those assets. This article focuses on how a tailor-made policy for low-income countries should look, arguing that a crucial component of that policy is determining the tax consequences of...
Persistent link: https://www.econbiz.de/10014235988
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2
Report of the Proceedings of the Tenth Assembly of the International Association of Tax Judges Held in Cambridge, England, on 13 and 14 September 2019
Michel, Bob
-
2022
Persistent link: https://www.econbiz.de/10014236075
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3
The French Crusade to Tax the Online Advertisement Business : Reflections on the French Google Case and the Newly Introduced Digital Services Tax
Michel, Bob
-
2022
Following an analysis of Google’s online advertisement business and the legal structure under which Google operates this business, the author comments on the French Google court case and tax settlement, and the newly introduced digital services tax
Persistent link: https://www.econbiz.de/10014236076
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4
Exchange of Information on Request : Whenever, Wherever? Shakira’s (and Berlioz’s) Right to Judicial Review of the Foreseeable Relevance Standard
Michel, Bob
-
2022
The author analyses the negative impact of the Global Forum peer review of Luxembourg on taxpayers’ right of judicial review of the foreseeable relevance of incoming requests for information. Recent case law at the European and national level is analysed, leading to the conclusion that such...
Persistent link: https://www.econbiz.de/10014236077
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5
Payments for the Use of a Footballer’s Image Rights : A Belgian Court’s Interesting Endeavour at Treaty Qualification
Michel, Bob
-
2022
In this article, the author examines a recent decision by the Court of Appeal of Ghent (Belgium) regarding the qualification for tax treaty purposes of image rights payments derived by a non-resident professional football player, active in the Belgian first division
Persistent link: https://www.econbiz.de/10014236078
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6
Anti-Avoidance and Tax Treaty Override : Pacta Sunt Servata?
Michel, Bob
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2022
In this contribution to the Special Issue of European Taxation on treaty override the author outlines the complexity of the issue in the context of the rising importance of anti-avoidance, highlights the difference between treaty override and interpretation conflicts, provides a case study on...
Persistent link: https://www.econbiz.de/10014236079
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7
Austria v. Germany (Case C-648/15) : The ECJ and Its New Tax Treaty Arbitration Hat
Michel, Bob
-
2022
This article examines the decision in Austria v. Germany (Case C-648/15), which was submitted to the ECJ pursuant to the Austria–Germany Income and Capital Tax Treaty (2000). The author examines (1) the EU law aspects of the decision, in particular the Court’s jurisdiction to hear tax treaty...
Persistent link: https://www.econbiz.de/10014236987
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8
Should Individual Taxpayer Mutual Agreement Procedures (MAPs) Be Published? Observations and Conclusions From the McCabe Affair
Michel, Bob
-
2022
The article comments on the McCabe affair, a dual resident dispute regarding the application of the tie-breaker provision in article 4(2) of the Belgium-United Kingdom Tax Treaty and the lack of disclosure of the mutual agreement procedure in which the competent authorities settled the dispute...
Persistent link: https://www.econbiz.de/10014237151
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9
The Rise of Cryptocurrencies In the Developing World Highlights Need for Tax Guidance
Falcao, Tatiana
;
Michel, Bob
-
2022
In this installment of Emerging Economies, the first part of a series, Falcão and Michel focus on the rise of cryptocurrencies in developing countries and examine some of the tax policy challenges that come with it
Persistent link: https://www.econbiz.de/10014239394
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10
Taxation of Cryptocurrencies
Falcao, Tatiana
;
Michel, Bob
-
2022
The paper discusses the issues that ought to be taken into account by national tax administrations in developing international tax policy that is suitable to deal with cryptocurrency taxation going forward
Persistent link: https://www.econbiz.de/10013492466
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