Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн
54 страница из 100
Presentation 6
COVID 19: the challenges for international taxation
Piergiorgio Valente
Crowe Valente/Valente Associati GEB Partners, CFE Tax Advisers
Europe President, IAFEI Chairman Technical Committee,
Professor Link Campus University
INTRODUCTION
The COVID-19 spread has generated the biggest economic and financial shock of the century across both markets and borders. The preventive and reactive mechanisms developed by national governments and international and supranational organizations to respond to the crisis give rise to a plethora of complex tax questions.
It is critical for businesses to understand how the various measures adopted affect the tax systems and how these have transformed to react to the ongoing crisis. This is likely the only was in which they will be able to ensure tax compliance, while also taking advantage of any relevant tax incentives. Such an exercise is iincredibly challenging, taking into account the complexity of the measures and the various levels in which they have been and are being developed: international, EU and national.