Source: https://www.taxnotes.com/document-list/tax-topics/tax-policy/harmonization
Timestamp: 2019-08-22 20:39:02
Document Index: 549135352

Matched Legal Cases: ['CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ']

Sales Tax Harmonization: Proposals and Litigation - Tax Notes
Publications Audit Insight (1)BEPS Expert (177)Exempt Organizations (42)FATCA Expert (11)Insurance Expert (45)Nexus Tracker (53)Tax Notes Federal (25)Tax Notes International (468)Tax Notes State (65)Tax Notes Today Federal (54)Tax Notes Today International (2,013)Tax Notes Today State (77)The Exempt Organization Tax Review (9)Transfer Pricing Expert (163)Worldwide Tax Treaties (82)
PRODUCT SECTIONS Commentary & Analysis (101)Exempt Organization Documents (39)Exempt Organization News (3)FATCA Partner Legislation & Guidance (3)Transfer Pricing News & Commentary (111)Transfer Pricing News & Documents (163)Treaty Administrative Documents (14)Treaty Court Opinions (3)Treaty News (82)
DOCUMENT TYPES News Stories (1,294)Other Court Documents (505)Judgments (333)News Releases (209)Other Administrative Documents (167)Opinions of the Advocate General (153)Viewpoint (71)EU Decisions (40)Final Regulations (39)Consultation Documents and Responses (35)
JURISDICTIONS European Union (2,503)United Kingdom (402)United States (342)Germany (251)Ireland (213)Organization for Economic Cooperation and Development (196)France (174)Netherlands (155)Multinational (143)Belgium (137)
SUBJECT AREAS Harmonization (3,037)Litigation and appeals (1,354)Value added tax (939)Corporate taxation (853)Tax avoidance and evasion (736)Base erosion and profit shifting (BEPS) (528)Transfer pricing (504)Tax system administration (473)Exemptions and deductions (403)Legislation and lawmaking (356)
CODE SECTIONS Section 482 -- Transfer Pricing (10)Section 891 -- Retaliatory Taxation (10)Section 7701 -- Definitions (8)Section 956 -- CFC Earnings Investment (7)Section 1471 -- Foreign Financial Institution Withholding (6)Section 1472 -- Foreign Entity Withholding (6)Section 1473 -- Foreign Financial Institution Withholding Definitions (6)Section 1474 -- Foreign Institution Withholding Special Rules (6)Section 7874 -- Expatriated Entities and Foreign Parents (5)Section 954 -- Foreign Base Company Income (4)
AUTHORS Finet, J.P. (328)Sprackland, Teri (210)Lamer, Elodie (153)Hoke, William (70)Johnston, Stephanie Soong (70)Lewis, Alexander (68)DePaul, Jennifer (57)Finley, Ryan (55)McLoughlin, Jennifer (52)Athanasiou, Amanda (30)
JUDGES Kokott, Juliane (43)Fernlund, Carl Gustav (37)Bonichot, Jean-Claude (34)Vajda, Christopher (24)Levits, Egils (19)Rosas, Allan (18)Bobek, Michal (14)Jarasiunas, Egidijus (14)Jürimäe, Küllike (14)von Danwitz, Thomas (14)
COURTS Court of Justice of the European Union (914)General Court of the European Union (27)European Court of Justice (12)England and Wales Court of Appeal (Civil Division) (6)U.K. First-Tier Tribunal (Tax Chamber) (5)Court of Justice for the European Union (3)U.K. Supreme Court (3)U.K. Upper Tribunal (Tax and Chancery Chamber) (3)England and Wales Court of Appeal, Civil Division (2)England and Wales High Court (Chancery Division) (2)
Date Last 7 DaysLast 30 Days2019 (288)2018 (427)2017 (577)2016 (877)2015 (564)2014 (304)
Amnesties Budgets Digital economy Federal and state conformity Fundamental tax system structure Politics of taxation Social welfare taxation Tax history Tax policy Tax reform Tax system administration Transparency
More About Harmonization
Sales tax harmonization is a term often associated with European countries adopting tax policies that match their neighbors in close proximity. In the state tax world, the same is true, and Tax Analysts covers the Multistate Tax Commission's model statutes that encourage uniform state tax policy, state legislation, and court decisions that attempt to harmonize tax policy across the states.
Litigation in state courts across the country has recently skyrocketed as states that adopted the Multistate Compact's corporate income apportionment formula have retroactively repealed those laws in place of revenue-favorable apportionment formulas. Litigation is ongoing in states like Michigan, Minnesota, California, Texas, and Oregon.
Tax Analysts covers Congress's legislative proposals to harmonize state sales tax policy, tracking bills like the Marketplace Fairness Act and other legislation that would mandate some aspects of state tax policy. Reporters also cover state and federal court litigation on tax harmonization, like U.S. Supreme Court Justice Kennedy's concurring opinion in Direct Marketing Association v. Brohl, calling for a challenge to a 1992 Supreme Court case only allowing sales tax collection when there is a physical presence in the state, Quill Corp. v North Dakota. Kennedy's call for a challenge to one of the Court's own decisions sent shockwaves throughout the state tax world, and Tax Analysts spoke with practitioners and government tax officials, and it also covered a speech by a federal appellate judge on the implications not only in the state tax world, but how the majority opinion's decision affects federal tax administration as well.
Tax Analysts consistently and promptly publishes all relevant developments regarding sales tax harmonization, including proposals and litigation. To stay up to date on all tax-related topics, subscribe to Tax Notes today.
EU VAT Quick Fixes: Not So Quick to Implement for Companies
Philippe Stephanny and Jeremy Gray discuss how the EU’s VAT “quick fixes" directive and regulations, which will take effect in 2020, will affect businesses.
1– 20 of 3,037
EU Court to Consider Polish VAT Deduction Restrictions
EU Court to Consider Luxembourg Case on Need to Identify Corporate Shareholders
CJEU to Hear German Case on VAT Refund Information Reporting Rules
CJEU to Consider Double Taxation of Dividends
CJEU to Hear Case on Portuguese Taxation of Real Estate Sales
EU Court to Hear U.K. Appeal of Commission CFC Group Financing Exemption Ruling
CJEU to Consider EU VAT Definition of 'Foodstuffs for Human Consumption'
U.K. Supreme Court Upholds Decisions Allowing Input VAT Deduction
by Leopoldo Parada
European Commission Slaps Member States With ATAD Warnings
Guernsey Notes OECD Review Finding That Tax Regime Isn't Harmful
U.K. Launches Consultation to Implement CJEU Diesel Decision
U.K. Consults on Implementing CJEU Diesel Fuel Judgment
Commission Appeals GCEU Judgment in Spanish State Aid Case
Ministers Fail to Agree on New Resources for EU Budget