RSM Voice of Tax & International Trade | JULY 2024
Dear reader,
Although officially summer has started on the calendars, the weather in the Netherlands didn't get that message. On the positive side, luckily, our experts have prepared another five interesting reads on Tax and International Trade for you. This edition includes:
Thank you for your support, and we hope to see you back in two weeks for the July edition of the Voice of Strategy & Sustainability.
Warm regards,
Mario van den Broek - RSM Netherlands Tax & Business Consulting Services
Investors and Their Complicated Relationship with Deeptech, Dual Use, and Defense Goods and Services
Navigating the cutting-edge intersection of deeptech, dual-use, and defense technologies, investors face a dynamic battlefield shaped by scientific breakthroughs and ethical dilemmas. From robotics and AI to technologies serving both civilian and military purposes, these sectors are not only reshaping global security landscapes but also testing the waters of investment strategy amid tough regulatory frameworks. As geopolitical tensions change investment flows, the question remains: how can venture capital move through these turbulent waters without crossing ethical and legal lines? This article explores the complex dance of investing in technology that could either innovate or incite.
Sanction Evasion Hubs and EU's 14th Sanction Package: The Silent Threat to Your Business Transactions
Recently, some countries have become key players in evading sanctions, enabling covert exports and imports of sanctioned goods with Russia. This trend has caught the attention of banks, which are now halting and scrutinizing these transactions, leading to financial losses, delayed operations, and tense business relationships. Moreover, the newly implemented 14th EU sanction package specifically targets these evasion tactics, including those involving subsidiaries in non-EU countries. This article explores the unseen risks posed by sanction evasion hubs, the impact of bank interventions on transactions and 14th sanction package, and discusses strategies to protect businesses from these risks while preserving supply chain integrity.
领英推荐
Remote Working and Value Creation: A Transfer Pricing Perspective
In recent years international companies have relied on hiring talent from outside their territories of operation to respond to a shortage of skills, increased globalisation and a change in attitude towards work-life balance. This trend has led to the increase of remote work arrangements, prompting potential significant transfer pricing impacts. This article provides an overview of the potential transfer pricing implications of remote working and provides an outline on how international companies can proactively manage this.??
Charging electric vehicles: A fiscal challenge on the path to climate-neutral driving?
Globally, the emphasis on sustainability and reducing the ecological footprint is intensifying. The European Green Deal envisions a future with only climate-neutral vehicles to reduce CO2 emissions, driving significant growth in the electric vehicle (‘EV’) sector and related charging infrastructure. The transition from gasoline to electricity as fuel for vehicles is resulting in the emergence of new business models and VAT-related issues, including in the automotive sector. These VAT-related issues are the result of EU VAT legislation that cannot keep pace with all new technologies. This article provides insight into the supply chain for charging electric vehicles involving the Charge Point Operator (‘CPO’), e-Mobility Service Provider (‘eMSP’), and the EV driver. It outlines the potential VAT treatments applicable to the performances conducted by the eMSP, based on the recently published opinion of Advocate General ?apeta in the Swedish case Digital Charging Solutions (C-60/23).
ESG driven Reorganization and Restructuring: How Does It Affect Tax and Transfer Pricing?
In today's interconnected world, Environmental, Social, and Governance (ESG) considerations are increasingly influencing business strategies and operations, particularly in the area of mergers and acquisitions (M&A). Companies are acknowledging that strong ESG practices can drive long-term value creation, mitigate risks, and enhance reputation. Integrating ESG factors into pre-merger and post-merger restructuring is crucial to ensure a smooth integration, avoid deal breakers, and align with global sustainability goals and policies.
If you have any questions regarding these articles, or have an inquiry forour team of Tax and Consulting experts, please contact:
Mario van den Broek ([email protected] - +31 6 15 83 55 00)