By Toon Hasselman, EJP Accountants & Adviseurs
In my VAT practice, I have to deal with cross-border activities on almost a daily basis. These activities range from a simple sui generis B2B service, a straightforward intracommunity transaction with ordinary goods to more complex ones, such as the supply of a so-called “freeze tunnel” to a Belgian french fries factory (factory) by a Dutch business (trader) and by a Dutch construction company (constructor), and delivered on location in Belgium.
By Prof Sergio Guerrero Rosas, Guerrero y Santana, S.C.
In this new age of technology, businesses must be quick to adapt to every incoming change in order to stay relevant, and, currently, the most common strategy is to transition from a physical business model to an online or virtual model.
By Helmut Havenith, Audit Central SARL
Supervisors and auditors agree on one point: fraud. As usual in the matter, the whipping post is ready and candidates to be tied there are abundant. Undeniably, there was something wrong with Wirecard’s business and financial statements.
By Roberto M. Cagnazzo, Studio Tributario Cagnazzo
The decision of the EU Court of Justice (ECJ) in cases C-116/16 and C-117/16 has provided important clarifications on the abuse of law and the notion of beneficial owner.
By Drew Emmert, DBL Law
A recent Ohio Supreme Court case recognised that the price paid for the transfer of a 100% equity interest in the LLC owning a 264-unit apartment complex in Columbus, Ohio, should be presumed to constitute the ad valorem tax value of the real estate owned by that entity. See Columbus City Schools Bd. of Edn. v Franklin Cty. Bd. of Revision, Slip Opinion No. 2020-Ohio-353.