Wolters Kluwer: Tax Law

‘It is essential, above all, that in making history we do not forget to learn by history, to see our mistakes as well as our successes, our weaknesses as well as our strengths’. Eleanor Roosevelt. To know where we are heading, we need to understand where we have come from. In their article Sunita Jogarajan and Nikki Teo discuss the phenomenon of the United Nations (#UN) Framework Convention for International #Tax Cooperation in view of the historical experiences of international organizations in developing and shaping the #international tax system. Read the article published in Intertax on kluwerlawonline.com

Nonprofit hospitals have come under increased scrutiny lately as lawmakers seek ways to address the country’s medical debt crisis and some commentators have questioned whether the community benefits provided by such hospitals justify their tax exemptions. Read more about possible changes to the regulation of these hospitals in this Strategic Perspectives by Senior Content Management Analyst Karen Servidea, J.D. #taxlaw #nonprofit #healthlaw

To avoid unexpected surprises, U.S. MNEs should thoroughly assess their refund position before acquiring participations subject to Swiss or Dutch withholding tax! In the article authors Beat Baumgartner, Michiel Van Kempen, Laurens Hoek, and Julia Ann Nigg of Loyens & Loeff delve into the key considerations for U.S. MNEs, highlighting the distinct tax treatments in these jurisdictions. The article, published in the latest issue of the International Tax Journal, is now available on Kluwer International Tax Law. 👀 Login to read the full article:https://lnkd.in/dpaA8yys 💡 Or get more information: https://lnkd.in/g-gzMUrh #taxlaw #MNEs #WHT #dividend #investment

Legal luminaries from Europe and the U.S. weigh in on the state of the legal profession. Check out insights from Martin O'Malley on trends, technology, and legal sector transformation in the 2024 Future Ready Lawyer report from Wolters Kluwer: https://lnkd.in/eKRFEH6q #legaltech #lawyer #legaltrends #futurereadylawyer

The recent Italian International Tax Conference in Rome brought together over 300 experts to discuss a pressing issue: the need for tax simplification measures in Italy. With insights from key figures like Stefano Firpo and Alberto Trabucchi, the event highlighted the complexities and overlapping guidelines in the international tax landscape that are impacting businesses. In his article Umberto Lorenzi of Associate Chiomenti reviews the discussions and insights from the event, including some key takeaways! As we navigate an increasingly complex global tax landscape, it's crucial that we advocate for measures that simplify compliance and enhance clarity. Read the full article on the Kluwer International Tax Blog! #TaxSimplification #InternationalTax #Italy #TaxPolicy #KluwerTaxBlog

The UN General Assembly's recent resolution calling for a framework convention to enhance international tax cooperation raises doubts about its effectiveness, as geopolitical tensions and zero-sum competition among major powers may undermine the promise of legitimate and fair governance in international tax matters. In their article, the authors Dirk Broekhuijsen and Laurens van Apeldoorn have introduced the theory of #neorealism as an alternative to #neoliberalism in international #tax scholarship and investigated its productiveness in explaining and interpreting the recent attempts to strengthen the role of the #UN in international tax governance. Read the full article published in Intertax on kluwerlawonline.com #taxlaw #internationallaw

The essence in the case of Rustamkhanli v. Azerbaijan is that the search and seizure of documents by the #tax authorities has clear boundaries. This #decision highlights critical aspects of human rights law related to #privacy, property rights, and fair trial guarantees, serving as a significant precedent for similar cases in the future. The decision was commented on by expert Edwin Thomas and is published in Highlights & Insights on European Taxation (H&I) 👀 Read the decision and the commentary: https://lnkd.in/eRZ3V-CG 💡 Get more information on how to get access: https://lnkd.in/g-gzMUrh

Most legal professionals have significantly increased their in-office workdays. 73% of respondents in the Wolters Kluwer Kluwer 2024 Future Ready Lawyer Survey report said they require staff to work in the office four or more days per week. Does your firm have the same policy? Let us know in the comments and download our report to explore more emerging workplace trends in the legal industry: https://lnkd.in/eKRFEH6q #lawyer#WorkplaceTrends

A Ukrainian individual has pleaded guilty to conspiracy to defraud the United States and conspiracy to commit money laundering. He and others owned and operated a series of labor-staffing companies in South Florida. Through these staffing companies, the individual and others facilitated the employment of non-resident aliens in the hospitality industry who were not authorized to work in the U.S. and helped evade the assessment and collection of federal income and employment taxes. The individual and his codefendants also laundered more than $11 million of proceeds from their scheme. A sentencing hearing will be set at a later date. The individual faces a maximum penalty of 20 years in prison for the conspiracy to commit money laundering charge and a maximum penalty of five years in prison for the conspiracy to defraud the U.S. charge. https://lnkd.in/ginyu-Um #tax

There is a necessity for continuous fiscal vigilance and implementing adaptive #tax policies in order to effectively combat tax avoidance. The article by Till Scheider of Catholic University of Eichstaett-Ingolstadt KU Research Institute for #Taxation examines the impact of #antitax avoidance measures on the effective tax rates (#ETR) and profit shifting activities of Multinational enterprises (#MNEs) across several key countries, e.g. France, Germany, Sweden, Switzerland and the UK. The article from Intertax is published on kluwerlawonline.com