GEB Partners

The Data Economy: On Evaluation and Taxation

While data-centred business models are claiming an ever-growing share of worldwide revenue, regulatory efforts to identify proper tax rules for the relevant activities are intensifying. It is questionable whether or not the proposals currently on the table capture the distinctive…

Italy Clarifies Key Transfer Pricing Tenants

During Telefisco 2019, Italy’s annual tax conference, Italy’s tax authority clarified several transfer pricing (TP) tenants. Notably, the most important include: Clarification regarding when penalty protection may be applied to TP documentation; and The inapplicability of penalties for filing discrepant…

International Tax Dispute Resolution: New EU Rules

lnternational tax disputes arise, in principle, where there is a bilateral or multilateral treaty for the avoidance of double taxation (hereinafter “Double Tax Convention” or “DTC”) or an equivalent instrument and the contracting jurisdictions exercise their taxing power in a…

Geotaxation and the Digital: Janus in the Mirror

Geopolitics has been defined as ‘great power competition over access to strategic locations and natural resources’. In essence, it focuses on the impact of geography on international political relations and vice versa. The principal actor in international political relations is…

09. 03

2019

ESODI DI MEZZANOTTE

Author: Piergiorgio Valente To download book’s card, click here and to order click here…

Competitive Taxation and Tax Competition: The Winner Takes it All?

The Debate What makes a tax system competitive? How can countries multiply the competitiveness of the existing system? These question-marks are attracting substantial research by today’s policy makers, at national and international level as well as by business lobbyists. Most…

Resolving Cross-Border Tax Disputes: Developments in the EU and Around the Globe

Cross-border dispute resolution mechanisms have been evolving rapidly in recent years. The importance of an effective process for enforcing bilateral double tax agreements and for avoiding double tax issues more generally cannot be understated. Two critical tools in this regard…

Cyber-Diplomacy and Digital: Some Legal and Economic Aspects

For thousands of years the human species was constrained to limit its activities and creativity in the planetary space. Today, the Digital Revolution has opened a new space: the cyber-space, removing the limits once and for all. Cyber-space is understood…

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