Search results

Narrow your search

Result types
Article type
Jurisdiction
Practice area

Showing 141 - 150 of 199 for "Angela Grant" with applied filters

News & Analysis

VAT and charging electric vehicles

28 April 2023 by Arendt & Medernach - Luxembourg

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).
News & Analysis

BEPS 2.0 Pillar Two: The minimum level of taxation for largest MNE Groups – Main challenges in the treatment of domestic tax incentives

18 April 2023 by Isaque Ramos, Ana Raquel Magalhães - PLMJ - Portugal

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.
News & Analysis

Luxembourg: New Bill of Law on simplification and modernization of certain procedural aspects in tax matters

13 April 2023 by Baker McKenzie - Luxembourg

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.
News & Analysis

Parliament votes to reform Luxembourg arbitration law: what you need to know about the new law

23 March 2023 by Arendt & Medernach - Luxembourg

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).
News & Analysis

Tax & Revenue Law Update

15 March 2023 by Shearn Delamore & Co - Malaysia

Tax Case Update — JT Broadway Sdn Bhd (“taxpayer”) v Director General of Customs (“Customs”) and the Customs Appeal Tribunal (“Tribunal”)
News & Analysis

Deloitte - Africa Regional Women in Tax interview (i)

15 March 2023 by Gloria Boye-doku

Interview with Gloria Boye-Doku, Africa Tax & Legal Partner, Global Employer Services (Ghana), Deloitte Africa
News & Analysis

Deloitte - Canada Regional Tax Controversy Interview (i)

02 December 2022 by Deloitte

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
News & Analysis

Deloitte - Americas Regional Indirect Tax Interview (i)

15 November 2022 by Rochelle Kleczynski

Interview with Rochelle Kleczynski, Tax Sustainability, Climate & Equity Leader and Lead Tax Partner, Deloitte Tax LLP
News & Analysis

Deloitte - LATAM Regional Indirect Tax Interview (i)

15 November 2022 by Gabriela Sansores

Interview with Gabriela Sansores, Partner, Tax and Legal, Deloitte Spanish-Latin America

News & Analysis

Deloitte - Americas Regional Indirect Tax Interview (i)

14 November 2022 by Angela Grant

Interview with Angela Grant, Partner, Tax and Legal, Deloitte Canada
Load more