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8 Mar 2022, 3:45 am by Kevin Kaufman
Denmark (DK) 42.00% Capital gains are subject to PIT. [read post]
23 Feb 2022, 8:13 am by Kluwer Patent blogger
At yesterday’s meeting, a number of Member States officially confirmed their intention of setting up a local or regional division of the UPC, in particular: AT, BE, DK, FI, FR, DE (4 local divisions), IT, NL, SI, SE (regional Nordic-Baltic division) and PT. [read post]
8 Feb 2022, 8:52 am by JURIST Staff
The atmosphere has turned so violent that the Karnataka Congress President DK Shivakumar tweeted: “The situation in some Karnataka educational institutions has gone so out of hand that in one case the National flag was replaced by a saffron flag. [read post]
8 Feb 2022, 3:30 am by Kevin Kaufman
Top Personal Income Tax Rates in Europe European OECD Country Top Statutory Personal Income Tax Rate Austria (AT) 55.0% Belgium (BE) 53.5% Czech Republic (CZ) 23.0% Denmark (DK) 55.9% Estonia (EE) 20.0% Finland (FI) 51.2% France (FR) 55.4% Germany (DE) 47.5% Greece (GR) 54.0% Hungary (HU) 15.0% Iceland (IS) 46.2% Ireland (IE) 48.0% Italy (IT) 47.2% Latvia (LV) 31.0% Lithuania (LT) 32.0% Luxembourg (LU) 45.8% Netherlands (NL) 49.5% Norway (NO) 39.4% Poland (PL) 36.0% Portugal (PT) 53.0%… [read post]
30 Jan 2022, 5:25 am by Rob Robinson
After the vote, Christel Schaldemose (S&D, DK), who is leading the Parliament’s negotiating team, said: “Today’s vote shows MEPs and EU citizens want an ambitious digital regulation fit for the future. [read post]
25 Jan 2022, 3:00 am by Kevin Kaufman
To address equity concerns, the OECD instead recommends measures that directly aim at increasing poorer households’ real incomes. 2022 VAT Rates in Europe VAT Rates Among European Union Member States and the United Kingdom, as of January 2022 Country Super-reduced Rate (%) Reduced Rate (%) Parking Rate (%) Standard Rate (%) Austria (AT) – 10 / 13 13 20 Belgium (BE) – 6 / 12 12 21 Bulgaria (BG) – 9 – 20 Croatia (HR) – 5 / 13 – 25 Cyprus (CY) – 5 /… [read post]
11 Jan 2022, 3:50 am by Kevin Kaufman
Cross-Border Tax Rule Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2019 Rank 2020 Rank 2021 Rank Change from 2020 to 2021 Australia (AU) 25 24 24 0 Austria (AT) 5 5 7 -2 Belgium (BE) 9 18 18 0 Canada (CA) 16 16 16 0 Chile (CL) 37 37 37 0 Colombia (CO) 36 35 35 0 Czech Republic (CZ) 12 12 12 0 Denmark (DK) 28 30 30 0 Estonia (EE) 15 15 15 0 Finland (FI) 21 21 21 0 France (FR) 17 13 13 0 Germany (DE) 7 7 6 1 Greece (GR)… [read post]
16 Dec 2021, 3:50 am by Kevin Kaufman
Property Tax Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2019 Rank 2020 Rank 2021 Rank Change from 2020 to 2021 Australia (AU) 4 4 4 0 Austria (AT) 14 14 14 0 Belgium (BE) 30 25 30 -5 Canada (CA) 24 24 24 0 Chile (CL) 12 12 12 0 Colombia (CO) 23 23 23 0 Czech Republic (CZ) 9 6 6 0 Denmark (DK) 16 16 16 0 Estonia (EE) 1 1 1 0 Finland (FI) 18 18 19 -1 France (FR) 35 35 34 1 Germany (DE) 11 11 11 0 Greece (GR) 29 30 29 1… [read post]
2 Dec 2021, 3:50 am by Kevin Kaufman
Consumption Tax Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2019 Rank 2020 Rank 2021 Rank Change from 2020 to 2021 Australia (AU) 7 7 7 0 Austria (AT) 11 11 13 -2 Belgium (BE) 26 30 30 0 Canada (CA) 9 8 8 0 Chile (CL) 31 28 29 -1 Colombia (CO) 22 22 20 2 Czech Republic (CZ) 35 35 35 0 Denmark (DK) 17 17 17 0 Estonia (EE) 8 9 9 0 Finland (FI) 13 14 15 -1 France (FR) 20 21 21 0 Germany (DE) 12 10 11 -1 Greece (GR) 32 32… [read post]
18 Nov 2021, 3:55 am by Kevin Kaufman
Individual Tax Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2019 Rank 2020 Rank 2021 Rank Change from 2020 to 2021 Australia (AU) 16 17 17 0 Austria (AT) 31 31 32 -1 Belgium (BE) 9 10 11 -1 Canada (CA) 27 27 27 0 Chile (CL) 25 35 35 0 Colombia (CO) 1 1 2 -1 Czech Republic (CZ) 4 4 4 0 Denmark (DK) 35 34 34 0 Estonia (EE) 2 2 1 1 Finland (FI) 26 25 25 0 France (FR) 36 36 37 -1 Germany (DE) 29 28 28 0 Greece (GR) 11 11 10… [read post]
4 Nov 2021, 3:50 am by Kevin Kaufman
Comparing Corporate Tax Systems in Europe, 2021 Corporate Tax Component of the International Tax Competitiveness Index between 2019 and 2021 (for all OECD countries) OECD Country 2021 Rank 2020 Rank Change from 2020 to 2021 2019 Rank Australia (AU) 29 30 1 30 Austria (AT) 21 23 2 19 Belgium (BE) 15 10 -5 20 Canada (CA) 23 21 -2 22 Chile (CL) 1 5 4 32 Colombia (CO) 37 37 0 36 Czech Republic (CZ) 8 7 -1 6 Denmark (DK) 16 16 0 15 Estonia (EE) 3 2 -1 2 Finland (FI) 7 8 1 7 France (FR)… [read post]
19 Oct 2021, 11:54 pm by Roel van Woudenberg
 Today, T 116/18 was published on the Recent Decisions pages of the Boards of Appeal, referring the following questions to the EBA:The following questions are referred to the Enlarged Board of Appeal for decision.If for acknowledgement of inventive step the patent proprietor relies on a technical effect and has submitted evidence, such as experimental data, to prove such an effect, this evidence not having been public before the filing date of the patent in suit and having been filed after… [read post]
2 Sep 2021, 3:50 am by Kevin Kaufman
Cigarettes Taxes in the EU (European Union) per 20-Cigarette Pack, as of July 2021   Excise Duty Total Tax (Excise Duty and VAT) Weighted Average Retail Selling Price (Including Excise Duty and VAT) Tax as a Share of the Weighted Average Retail Selling Price   EUR USD EUR USD EUR USD   Austria (AT) €3.14 $3.58 €3.99 $4.55 €5.15 $5.87 77.6% Belgium (BE) €4.19 $4.78 €5.30 $6.04 €6.40 $7.29 82.9% Bulgaria (BG) €1.81 $2.06 €2.27 $2.59 €2.77… [read post]
26 Aug 2021, 3:50 am by Kevin Kaufman
Excise Duties on Distilled Spirits in European Union (EU) Member States and the United Kingdom, as of July 2021   Excise duty per litre of pure alcohol Excise duty per 700ml containing 40% alcohol   EUR USD EUR USD Austria (AT) € 12.00 $13.68 € 3.36 $3.83 Belgium (BE) € 29.93 $34.13 € 8.38 $9.56 Bulgaria (BG) € 5.62 $6.41 € 1.57 $1.80 Croatia (HR) € 7.93 $9.05 € 2.22 $2.53 Cyprus (CY) € 9.57 $10.91 € 2.68 $3.05 Czech Republic (CZ) €… [read post]
19 Aug 2021, 3:56 am by Kevin Kaufman
Excise Duties on Wine in European Union (EU) Member States and the United Kingdom, as of July 2021 Country Excise Duty per Standard Sized Wine Bottle (0.75 liters or 0.20 gallons) Euros US-Dollars Austria (AT) – – Belgium (BE) €0.56 $0.64 Bulgaria (BG) – – Croatia (HR) – – Cyprus (CY) – – Czech Republic (CZ) – – Denmark (DK) €1.13 $1.29 Estonia (EE) €1.11 $1.26 Finland (FI) €3.16 $3.60 France (FR) €0.03… [read post]
19 Aug 2021, 3:30 am by Legal Talk Network
Thanks to DK Global, Postali, Rankings.io, and TextExpander for sponsoring this episode. [read post]
19 Aug 2021, 3:30 am by Conor Standish
Thanks to DK Global, Postali, Rankings.io, and TextExpander for sponsoring this episode. [read post]
12 Aug 2021, 3:55 am by Jesse Solis
Excise Duties on Gas and Diesel in the European Union and the United Kingdom, as of July 2021   Gas Tax Diesel Tax   Per Liter in EUR Per Gallon in USD Rank Per Liter in EUR Per Gallon in USD Rank Austria (AT) € 0.48 $2.08 20 € 0.40 $1.71 16 Belgium (BE) € 0.60 $2.59 12 € 0.60 $2.59 3 Bulgaria (BG) € 0.36 $1.57 27 € 0.33 $1.43 26 Croatia (HR) € 0.51 $2.20 16 € 0.40 $1.75 16 Cyprus (CY) € 0.43 $1.85 24 € 0.40 $1.73 16 Czech… [read post]
29 Jul 2021, 3:55 am by Kevin Kaufman
Excise Duties on Beer in European Union (EU) Member States and the United Kingdom, as of July 2021 Country Excise Duty per 330ml (11.2oz) Beer Bottle at 5% abv Euros US-Dollars Austria (AT) €0.08 $0.09 Belgium (BE) €0.08 $0.09 Bulgaria (BG) €0.03 $0.04 Croatia (HR) €0.09 $0.10 Cyprus (CY) €0.10 $0.11 Czech Republic (CZ) €0.05 $0.06 Denmark (DK) €0.11 $0.12 Estonia (EE) €0.21 $0.24 Finland (FI) €0.63 $0.72 France (FR) €0.13 $0.14 Germany (DE)… [read post]
22 Jul 2021, 3:55 am by Kevin Kaufman
Territoriality of European OECD Countries’ Corporate Tax Systems, as of 2021   Dividend Exemption Capital Gains Exemption Country Limitations Austria (AT) 100.0% 100.0% None Belgium (BE) 100.0% 100.0% None Czech Republic (CZ) 100.0% 100.0% EU member states and EEA member states or double tax treaty Denmark (DK) 100.0% 100.0% EU member states and EEA member states or double tax treaty Estonia (EE) 100.0% 100.0% EU member states and EEA member states and Switzerland Finland (FI)… [read post]