Showing 141 - 150 of 199 for "Angela Grant" with applied filters
28 April 2023 by
The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles which includes the supply of electricity and various adjacent services must be seen as a single complex supply of goods (P. in W., Case C-282/22, 20 April 2023).
18 April 2023 by
The adoption of the EU Minimum Tax Directive (2022/2523) ensuring a global minimum level of taxation for MNE Groups and large-scale domestic groups in the EU (also known as BEPS 2.0 Pillar Two) has raised some practical questions regarding how EU Member States will apply the global minimum corporate tax in their domestic legislation from the beginning of 2024 under the GloBE Rules.
13 April 2023 by
On 28 March 2023, the government presented Bill of Law 8186 ("Bill"), which provides a set of amendments to the General Tax Law (Abgabenordnung, AO) dated 22 May 1931 and introduces new procedural aspects applicable to taxpayers.[1] The Bill also introduces new bilateral and multilateral advance pricing agreement procedures, together with the possibility to issue, withdraw or amend a tax assessment further to a mutual agreement procedure (MAP) or an arbitration decision. Lastly, the Bill proposes a transfer pricing (TP) documentation requirement for transactions between associated enterprises, while further details regarding the scope, exact content and magnitude will be unveiled soon in a coming grand ducal decree.
23 March 2023 by
ON 23 MARCH 2023 THE LUXEMBOURG PARLIAMENT VOTED TO REFORM AND MODERNISE LUXEMBOURG ARBITRATION LAW THROUGH CHANGES TO THE NEW CODE OF CIVIL PROCEDURE. THE NEW LAW WILL TAKE EFFECT AFTER IT IS PUBLISHED IN THE MÉMORIAL (LUXEMBOURG OFFICIAL JOURNAL).
15 March 2023 by
Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
15 March 2023 by
Interview with Gloria Boye-Doku, Africa Tax & Legal Partner, Global Employer Services (Ghana), Deloitte Africa
02 December 2022 by
Interview with Joel Scheuerman, Partner, Leader of Tax Litigation & Controversy for Western Canada, Deloitte Legal Canada LLP; and Ingrid Reynolds, Partner, Tax and Legal, Deloitte Canada
15 November 2022 by
Interview with Rochelle Kleczynski, Tax Sustainability, Climate & Equity Leader and Lead Tax Partner, Deloitte Tax LLP
15 November 2022 by
Interview with Gabriela Sansores, Partner, Tax and Legal, Deloitte Spanish-Latin America
14 November 2022 by
Interview with Angela Grant, Partner, Tax and Legal, Deloitte Canada