On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-93...
The increasing digitization of society and business has led to a completely different and constantly changing economic landscape. The current tax rules are still largely based on the ‘old’ economy in ...
A digitizing economy and an aging population are creating financial problems for governments and forcing them to look at the financing of public expenditure over the longer term. In other words, the s...
