In @taxnotes.com today a colleague and I look into when offshore activities, such as construction and servicing of offshore energy assets, may give rise to a PE under the OECD and UN Model Tax Treaties, and select offshore provisions.
Read the full article here: www.taxnotes.com/tax-notes-in...
Read the full article here: www.taxnotes.com/tax-notes-in...
The Sea as a Place of Business | Tax Notes
Karl Berlin and Louise Blichfeldt Fjord analyze when the actions of a business carried out from a vessel at sea can create a permanent establishment under international agreements and model tax treaties.
www.taxnotes.com
August 11, 2025 at 8:32 PM
In @taxnotes.com today a colleague and I look into when offshore activities, such as construction and servicing of offshore energy assets, may give rise to a PE under the OECD and UN Model Tax Treaties, and select offshore provisions.
Read the full article here: www.taxnotes.com/tax-notes-in...
Read the full article here: www.taxnotes.com/tax-notes-in...
Reposted
Même les allemands n'avaient pas osé pendant la Shoah...
Les Israéliens, eux, si, venir en famille ou des amis se réjouir de voir les Palestiniens se faire massacrer, il y a même un distributeur de boissons fraîches pour les spectateurs !
www.lemonde.fr/internationa...
Les Israéliens, eux, si, venir en famille ou des amis se réjouir de voir les Palestiniens se faire massacrer, il y a même un distributeur de boissons fraîches pour les spectateurs !
www.lemonde.fr/internationa...
« C’est le meilleur spectacle en ville » : sur le promontoire de Sdérot, la vue imprenable et sinistre sur les bombardements de Gaza
Chaque jour, des Israéliens viennent contempler, d’un promontoire transformé en mémorial du 7-Octobre, la guerre qui ravage l’enclave palestinienne et fait, quotidiennement, des dizaines de morts.
www.lemonde.fr
July 21, 2025 at 4:18 PM
Même les allemands n'avaient pas osé pendant la Shoah...
Les Israéliens, eux, si, venir en famille ou des amis se réjouir de voir les Palestiniens se faire massacrer, il y a même un distributeur de boissons fraîches pour les spectateurs !
www.lemonde.fr/internationa...
Les Israéliens, eux, si, venir en famille ou des amis se réjouir de voir les Palestiniens se faire massacrer, il y a même un distributeur de boissons fraîches pour les spectateurs !
www.lemonde.fr/internationa...
Skriver i dagens @berlingske.bsky.social om at der i stedet for direkte statsstøtte til havvind kunne overvejes mere markedstilpassede og skattebaserede modeller, som allerede bruges i andre sektorer og lande. www.berlingske.dk/kommentar/er...
Er direkte statsstøtte den bedste model for udbud af havvind?
Læs mere her.
www.berlingske.dk
May 24, 2025 at 8:15 PM
Skriver i dagens @berlingske.bsky.social om at der i stedet for direkte statsstøtte til havvind kunne overvejes mere markedstilpassede og skattebaserede modeller, som allerede bruges i andre sektorer og lande. www.berlingske.dk/kommentar/er...
In this article in @taxnotes.com I discuss how the Pillar 2 rules deals with the sale of vessels, including a conflation of the notion of control with legal ownership, and the EU State aid dimensioN.
You can find the full article here: lnkd.in/d_iKh7yc
You can find the full article here: lnkd.in/d_iKh7yc
April 29, 2025 at 8:03 AM
In this article in @taxnotes.com I discuss how the Pillar 2 rules deals with the sale of vessels, including a conflation of the notion of control with legal ownership, and the EU State aid dimensioN.
You can find the full article here: lnkd.in/d_iKh7yc
You can find the full article here: lnkd.in/d_iKh7yc
Reposted
Skriver om Anders Borg, hans prognos över Trump och hur extremt fel han fick. www.dn.se/ledare/amand...
Amanda Sokolnicki: Anders Borg felbedömde Donald Trump – nu är miljardärerna i chock
Donald Trump är bra för amerikansk ekonomi. Det var Anders Borg, precis som kollegorna på Wall Street, säkra på – tills nu.
www.dn.se
April 12, 2025 at 7:19 AM
Skriver om Anders Borg, hans prognos över Trump och hur extremt fel han fick. www.dn.se/ledare/amand...
Reposted
Trumps lilla lek – var står vi omeuropa.se/trumps-lilla...
Trumps lilla lek – var står vi
Trump har just lekt sin favoritlek - skräm upp alla, få dem sedan att förhandla för att återfå något som…
omeuropa.se
April 10, 2025 at 6:13 AM
Trumps lilla lek – var står vi omeuropa.se/trumps-lilla...
Reposted
Skriver om Nina Björk. Och att det enda som överträffar hennes beskrivning av liberaler är hennes – faktiskt bisarra – beskrivning av de senaste århundradenas socialister. www.dn.se/ledare/amand...
Amanda Sokolnicki: Trump kraschar in – och vänstern förstår ingenting
Författaren Nina Björk ska föreställa en av vårt lands främsta vänsterintellektuella.
www.dn.se
March 19, 2025 at 7:41 PM
Skriver om Nina Björk. Och att det enda som överträffar hennes beskrivning av liberaler är hennes – faktiskt bisarra – beskrivning av de senaste århundradenas socialister. www.dn.se/ledare/amand...
Reposted
🔴 NEW 🔴
The Heritage Foundation, the group behind the radical pro-Trump Project 2025 agenda, held a private discussion this week about how to dismantle the EU.
📝 @desmog.bsky.social report 👇🏻
The Heritage Foundation, the group behind the radical pro-Trump Project 2025 agenda, held a private discussion this week about how to dismantle the EU.
📝 @desmog.bsky.social report 👇🏻
Heritage Foundation and Allies Discuss Dismantling the EU
The group that drafted a key blueprint for Donald Trump’s second term convened a meeting in Washington D.C. this week to consider proposals for bulldozing the European Union (EU). The Polish investiga...
www.desmog.com
March 14, 2025 at 5:10 PM
🔴 NEW 🔴
The Heritage Foundation, the group behind the radical pro-Trump Project 2025 agenda, held a private discussion this week about how to dismantle the EU.
📝 @desmog.bsky.social report 👇🏻
The Heritage Foundation, the group behind the radical pro-Trump Project 2025 agenda, held a private discussion this week about how to dismantle the EU.
📝 @desmog.bsky.social report 👇🏻
Reposted
Reposted
Dear Volodymyr Zelenskyy, dear Ukrainian friends, you are not alone.
February 28, 2025 at 7:31 PM
Dear Volodymyr Zelenskyy, dear Ukrainian friends, you are not alone.
Reposted
Ukraine is Europe!
We stand by Ukraine.
We will step up our support to Ukraine so that they can continue to fight back the agressor.
Today, it became clear that the free world needs a new leader. It’s up to us, Europeans, to take this challenge.
We stand by Ukraine.
We will step up our support to Ukraine so that they can continue to fight back the agressor.
Today, it became clear that the free world needs a new leader. It’s up to us, Europeans, to take this challenge.
February 28, 2025 at 8:22 PM
Ukraine is Europe!
We stand by Ukraine.
We will step up our support to Ukraine so that they can continue to fight back the agressor.
Today, it became clear that the free world needs a new leader. It’s up to us, Europeans, to take this challenge.
We stand by Ukraine.
We will step up our support to Ukraine so that they can continue to fight back the agressor.
Today, it became clear that the free world needs a new leader. It’s up to us, Europeans, to take this challenge.
Reposted
The EU wasn’t formed to screw anyone. Quite the opposite. It was formed to maintain peace, to build respect among our nations, to create free and fair trade, and to strengthen our transatlantic friendship. As simple as that. 🇪🇺🇺🇸
February 27, 2025 at 10:01 AM
The EU wasn’t formed to screw anyone. Quite the opposite. It was formed to maintain peace, to build respect among our nations, to create free and fair trade, and to strengthen our transatlantic friendship. As simple as that. 🇪🇺🇺🇸
Reposted
Elon Musk, vars fans fortfarande envisas med att betrakta som en vän av yttrandefrihet, hjälper Erdogan att tysta oppositionen och turkiska dissidenter. www.svd.se/a/63M50e/sa-...
Så hjälper Musk Erdogans censur | Yavuz Baydar
KRÖNIKA. Elon Musks påstående om att han är en ”yttrandefrihetens förkämpe” är ingenting annat än en bluff. Hans plattform X bistår Turkiets Erdogan när denne vill krossa oppositionella röster.
www.svd.se
February 19, 2025 at 2:21 PM
Elon Musk, vars fans fortfarande envisas med att betrakta som en vän av yttrandefrihet, hjälper Erdogan att tysta oppositionen och turkiska dissidenter. www.svd.se/a/63M50e/sa-...
Reposted
Make Europe Great Again
February 15, 2025 at 11:36 AM
Make Europe Great Again
Reposted
🇪🇪🚫🇷🇺 Historic moment — Estonia disconnected its power grid from Russia!
February 9, 2025 at 8:28 AM
🇪🇪🚫🇷🇺 Historic moment — Estonia disconnected its power grid from Russia!
In @taxnotes.bsky.social today I have a piece on the taxation of shipping demurrage and detention charges under double tax treaties and Pillar 2. Link to the article: taxnotes.co/4goRCnS
February 3, 2025 at 5:59 PM
In @taxnotes.bsky.social today I have a piece on the taxation of shipping demurrage and detention charges under double tax treaties and Pillar 2. Link to the article: taxnotes.co/4goRCnS
Reposted
Reposted
Några rader om skotten i Södertälje.
Salwan Momika mördades bortglömd
Det påstås att Salwan Momikas mördare tog sig in genom taket.
www.aftonbladet.se
January 30, 2025 at 1:26 PM
Några rader om skotten i Södertälje.
A good read with some really interesting proposals for tax policy measures supporting the green transition.
taxfoundation.org/research/all...
taxfoundation.org/research/all...
The Role of Pro-Growth Tax Policy and Private Investment in the European Union’s Green Transition
Permanent full expensing is an efficient and neutral tax policy that will allow markets to allocate private investment effectively while moving the economy towards the climate goals of the EU.
taxfoundation.org
January 29, 2025 at 9:10 PM
A good read with some really interesting proposals for tax policy measures supporting the green transition.
taxfoundation.org/research/all...
taxfoundation.org/research/all...