Tiberghien Lawyers’ Post

Our Partner, Dr.Gokce Sarisu Kanmaz, and Senior Associate, Görkem Haraçcı Salar, contributed to Mondaq’s Tax Disputes guide covering various aspects of tax disputes in Türkiye.   The guide is presented in an easy-to-read Q&A format, addressing topics such as Türkiye’s legal framework, tax investigations, voluntary disclosure and amnesties, forums for tax disputes, filing a tax dispute, disclosure and privilege, types of evidence permissible in tax disputes, proceedings, remedies, and includes a "Tips and Traps" section for parties facing a tax dispute in Türkiye.   To access the full chapter of the Guide please click the link below: https://lnkd.in/erA6Qhqx #Tax #disputes #taxinvestigations

📣 Revised draft MOF circular on the German interest barrier rule just released On October 9, 2024, the German Ministry of Finance (MoF) published a draft of a revised circular on the interest barrier rule. The draft brings significant changes to the MoF circular of July 4, 2008. The draft follows the alignment of the rule with the EU law requirements of the Anti-Tax Avoidance Directive (ATAD); in particular, the broadening of the definition of interest, the amendments to the group escape clause and the equity comparison escape clause. The draft is subject to public consultation until November 2024. Dentons #taxes #internationaltax Dentons in Deutschland

I am excited and honored to share with you that Wolters Kluwer's Intertax published my article The Pillar 2 Directive and the Qualified Domestic (Minimum) Top-up Tax Puzzle. My article argues for using a teleological interpretation of the Pillar 2 Directive to allow EU Member States to comply with Pillar 2’s soft law requirements for the qualified domestic minimum top-up tax (QDMTT) and its safe harbour. Otherwise, EU Member States would face serious tax policy issues because the directive’s text limits what constitutes the qualified domestic top-up tax. Besides solving a practical problem, my contribution’s aim is to join the broader discussion related to the relationship between EU tax law and non-EU soft law. I would like to thank Ana Paula Dourado and Raphael Monteiro de Oliveira for their help with the publishing process and many thanks to Reuven Avi-Yonah, Valentin Bendlinger, Dominik Moskvan, PhD, Bohumil Peterka, two anonymous reviewers, and many others who gave me excellent comments on my draft. Enjoy the read at: https://lnkd.in/dGAHaUKN #Pillar2 #QDMTT #internationaltax #taxlaw #Intertax

Don't stress over the stacks of regulations and tax rules! Let Gapp Group lift the weight off your shoulders with expert tax management and regulatory compliance services. Discover How We Can Help – Click Now https://bit.ly/4eNAUyR to Get Started! 💼🚀 #TaxHelp #ComplianceSolutions #FinancialFreedom #BusinessGrowth #GappGroup

💡 WEBINAR As the forthcoming year is expected to bring alterations in the tax legislation, it is advisable to gain knowledge about them in advance. The next webinar of Nexia Advicero our esteemed Member, organized together with the Belgian Business Chamber (BBC) will be the best opportunity to discuss: 💠 Modified definition of structures and a new expanded catalog of taxable structures; 💠Taxation rules for structures located inside buildings and building facilities; 💠New definition of a building - controversy over storage facilities; 💠Special deadlines for filing tax returns and paying tax in the first months of 2025; 💠Possible further modifications to the new regulations during the work on the law.   Webinar will take place on 3rd October at 10 CET an it will be held in Polish. Participation is free of charge. Please confirm your attendance by registering at the link: https://lnkd.in/dcBEEYwb or by sending ‘Name, Surname, Company name’ to this email: [email protected]. #NexiaAdvicero #PPCC #BBC #experts #expertadvices #taxes #legislation

I'll be attending the Copenhagen EU Tax Law Conference 2024 in Denmark on 27 September. The conference brings together practitioners, in-house tax professionals, advisors and policymakers. This year's event will focus on "EU Tax Law in a Digital World and Transfer Pricing - Navigating a Dynamic Landscape". If you will also be attending, please reach out – it would be great to connect. If you want to know more about recent tax developments in Luxembourg, check out our team's latest newsletter here: https://lnkd.in/eTvikHmd Kromann Reumert #Tax #TaxLaw #Copenhagen #Luxembourg #CorporateTax"

LET'S TALK ABOUT TRUST Today we had the opportunity to visit the Dutch tax authorities in a productive workshop where we learned more about their activities, shared knowledge and discussed some controversial issues from the point of view of cross-border transactions. The result was very positive and the main learning was to see how certain behaviors help or hinder the building of a relationship of trust between the tax administration and the taxpayer. In the case of the Netherlands, the bond of trust is very strong, which generates several benefits for both parties, but above all, it generates a positive environment of legal certainty and a sense of well-being in the society. As Scott J. Shapiro teaches in his book Legality, trust is the basis of life in society. Everything we do embed, in some way shape or form, traces of trust in actions or omissions. Promoting stakeholder-oriented management, structured decisions with long-term focus and empathy can reduce conflicts and strengthen trust. How do you contribute to creating an environment of trust? #tax #trust #taxpayers #taxauthorities #belastingdienst

📢 New Publication: As TUSEV, we have published the series "Tax Regulations Concerning Civil Society" withing the scope of the EU funded project "Monitoring of Freedom of Association". This series of three publications is based on detailed research on tax regulations affecting CSOs in Türkiye. The publications include comparative analyses with examples from different countries and proposals for reform. Read here 👉 https://lnkd.in/du4j4k-Z

2025 WU Tax Law Technology Conference: “Standardization of Tax Reporting and Compliance: Exploring Necessity, Feasibility and Challenges in the Light of Recent Technological Developments” 📅 Date: February 10-11, 2025 📍Location: WU Vienna – Ceremony Hall 1 We invite tax professionals, policymakers, compliance officers and academics to join us at the conference, where we will delve into the significant impact of technological developments on compliance in tax administration. Through in-depth discussions and an inclusive dialogue, we aim to bridge the gap between theoretical frameworks and practical implementation. For details on the program, lecturers and registration: https://lnkd.in/dUYyWuSy   #taxlawvienna #taxlawwu #taxlaw #wuvienna #tltc #digitaltransformation

Registrations are open to the 2025 WU Tax Law Technology Conference. Looking forward to the discussions that will be definitely as interesting as last year conference. We (tax administrations, scholars, policy makers) still have a lot to learn on best practices when dealing with tax reporting, compliance and technology. #tax #digitalization #technology