The document summarizes a meeting that discussed legal and regulatory inhibitors to electronic invoicing acceptance in the EU. It identified issues such as requirements for buyer acceptance of e-invoices, electronic signatures, cross-border inconsistencies, and archiving requirements. Work Group 2 aims to evaluate issues, make recommendations to harmonize rules and facilitate electronic invoicing, and engage stakeholders and EU authorities on proposed solutions. Future tasks include analyzing new issues, documenting solutions, and presenting findings to relevant EU directorates and national tax agencies.
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This presentation includes recent international tax developments in the following:
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3. Quick review of the main tax issues to consider when approaching an M&A deal in Spain, with a focus on typical foreign Private Equity (PE) structures. We discuss the taxes involved when entering (buying), maintaining (creating value) and exiting (selling) the investment.
Income taxation in digital economy - T. N. PandeyD Murali ☆
Income taxation in digital economy - T. N. Pandey - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
Le 6 mars 2019, Bruno Le Maire a présenté en Conseil des ministres un projet de loi pour la taxation du numérique, qui sera examiné à l’Assemblée nationale dès le 8 avril prochain.
Le cabinet Taj a réalisé pour la Computer & Communications Industry Association (CCIA) une étude ex ante de l’impact économique de ce projet de taxe.
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The Country report from the Netherlands focuses on practical questions posed by guidance and case law, including some practical recommendations.
This presentation provides a brief introduction to the area of e-Invoicing and provides an overview of the various country specific regulations that exist today which describe how e-Invoices should be processed. Particular focus is placed on Mexico, Brazil and Europe as these regions have very specific e-Invoicing related regulations which manufacturers must obide with. Updated May 2014
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International Tax - Digital Economy, Principle Purpose Test (PPT) and M&A in ...Andreu Bové Boyd
This presentation includes recent international tax developments in the following:
1. General anti-abuse rules (GAAR) and specific anti-abuse rules (SAAR) foreseen by the OECD and the European Union. With a special focus on the Principal Purpose Test (PPT) included in the MLI, ATAD 1 and Parent-Subsidiary Directive.
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3. Quick review of the main tax issues to consider when approaching an M&A deal in Spain, with a focus on typical foreign Private Equity (PE) structures. We discuss the taxes involved when entering (buying), maintaining (creating value) and exiting (selling) the investment.
Income taxation in digital economy - T. N. PandeyD Murali ☆
Income taxation in digital economy - T. N. Pandey - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
Le 6 mars 2019, Bruno Le Maire a présenté en Conseil des ministres un projet de loi pour la taxation du numérique, qui sera examiné à l’Assemblée nationale dès le 8 avril prochain.
Le cabinet Taj a réalisé pour la Computer & Communications Industry Association (CCIA) une étude ex ante de l’impact économique de ce projet de taxe.
E-Contracting: The Basic Rules (2/2/2001)Shawn Tuma
This is a presentation that discusses the basics of contracting over the Internet -- back in 2001 -- before the rules for Internet contracting were settled. The date of the presentation was February 2, 2001. This is a Golden Oldie!
Bloomberg Tax - Transfer Pricing Forum - The NetherlandsNavita Parwanda
The Summer 2019 Issue of the Transfer Pricing Forum issue contains country insights on “Taxation and digitalization of the economy” and forms an interesting update on the progress so far from 23 geographically spread out nations. The TP forum was showcased at the IFA London Congress in September 2019.
The Country report from the Netherlands focuses on practical questions posed by guidance and case law, including some practical recommendations.
This presentation provides a brief introduction to the area of e-Invoicing and provides an overview of the various country specific regulations that exist today which describe how e-Invoices should be processed. Particular focus is placed on Mexico, Brazil and Europe as these regions have very specific e-Invoicing related regulations which manufacturers must obide with. Updated May 2014
Cómo podría operar un Sistema Global de Resolución Electrónica de Disputas - ...Marcos Pueyrredon
Presentacion realizada por Colin Rule http://www.linkedin.com/in/crule
Director the Resolución Electrónica de Disputas de Pay Pal / Ebay (EEUU) en el Marco del Coloquio Internacional sobre Resolucion Online de Disputas RED - Online Dispute Resolution ODR organizado por el Instituto Latinoamericano de Comercio Electronico ILCE. Para mayor informacion ingrese en http://www.einstituto.org/onlinedisputeresolution/
Overview on Compliance of Electronic Invoices - Joost KuipersDanny Gaethofs
Overview on Compliance of Electronic Invoices.
Presentation from Joost Kuipers, given on the 4th CEN Conference on e-invoicing from 18 June 2009 in Brussel.
Interconnection of Service Providers - Ahti Allikas & Jari SaloDanny Gaethofs
Interconnection of Service Providers
Presentation from Ahti Allikas & Jari Salo, given on the 4th CEN Conference on e-invoicing from 18 June 2009 in Brussel.
Overview on compliance of electronic invoicesFriso de Jong
Late June 2008 the CEN/ISSS eInvoice Phase II Workshop unveiled the Draft Good Practice Guidelines. The objective of this document is to reduce some of the principal areas of uncertainty and resulting inefficiencies on the e-invoicing market with one single set of good practice. These guidelines should be applicable to both businesses and tax administrations across Europe.
E-Invoice Gateway: Helmut Aschbacher, Stefan Engel-FlechsigDanny Gaethofs
E-Invoice Gateway: Helmut Aschbacher, Stefan Engel-Flechsig
Presentation from Helmut Aschbacher, given on the 4th CEN Conference on e-invoicing from 18 June 2009 in Brussel.
ING en Fortis mogen geld Europese Commissie beherenThierry Debels
De Europese Commissie was op zoek naar banken om bedragen in euro bij te houden. Winnaars van het lucratieve contract zijn o.a. BNP Paribas Fortis en ING België.
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Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
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Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
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Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
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Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
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Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
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Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
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CEN ISSS Public Workshop D Chambers Presentation Mk[1]
1. eInvoicing Public Meeting
Brussels, 19 June 2008
Legal and regulatory inhibitors to the
acceptance of Electronic Invoicing
Dave Chambers
HM Revenue and Customs