Zoekresultaten

… reference to annex in reg 2(3) Omit the schedule that implemented the Annex Waverley criteria L112-11 in another MS from France Reference to L111-1 new definition of national treasure and L112-12 abrogated Due diligence Article 10 L112-8 L112-8: buyer Reg 7(2) the court ‘is satisfied that the possessor exercised due care and attention in acquiring the object.’ Reg 7(2): ‘the possessor demonstrates that’ and new Reg 7(2A): implements art. 10 Difficulties France: a new definition of national … – Experience of the purchaser, haste of the purchase, suspicion, price paid, value of the object • Burden of proof § The defendant must prove his good faith: a difficult task § Nicole de Préval v Adrian Alan Ltd (24 January 1997) (Arden J) • Expert buyer: higher standard of honesty § Kurtha v Marks [2008] EWCH 336 • para. 140: ‘A dealer in valuable works of art who pays in large amounts of cash, keeps no records, and asks no questions as to provenance of his supplier, exposes himself, and those who buy from him, to other very serious risks.’ • SI 2015/1926; reg 7(2)(A): due diligence A step towards due diligence? After Brexit Export licences in practice: 2015/16 CATEGORY NUMBER VALUE in £ (≈) applications (one application may cover several items) …

… e. Changes through BEPS Day 2: Cont. The concept of permanent establishment IV. Special Issues 1. Transparent entities 2. Place of management 3. Leasing of equipment 4. Usage of a place of another person 5. Home office 6. Secondment of personal 7. Shops on ships 8. Physical presence 9. Subcontracting 10. E-Commerce V. Construction and Installation Sites 1. Determination of time limit 2. Several projects 3. Planning and supervision 4. Mobile projects 5. Subcontracting VI. Service PE’s VII. … to an academic institution Tax law professors admitted to present a poster and to participate in the panels €500 Translation into Spanish €400 Translation is available upon request, for candidates admitted to the programme Materials. Available online, free of cost. Certificates. Upon attendance to the Course, participants receive a certificate of completion from Maastricht University. A certificate of achievement is available for participants passing a final online exam, taking place around … Esperanza Buitrago is associate professor of the Maastricht Centre for Taxation at Maastricht University. Amongst other, she previously worked as associate professor in the Department of Tax Law at the University of Rosario in Colombia and has been visiting professor of a number of universities in Latin America, Europe and Asia. She also served as Director of the Research Centre at the Colombian Tax Institute (ICDT) and head of the Academic Committee of the Colombian branch of the International …