#Ukraine ’s State Fiscal Service (SFS) recently issued an unnumbered guidance letter clarifying the application of VAT to digital services provided by nonresidents and confirming a VAT exemption for payment transaction services. taxnotes.co/3JCu01l

A lower court must more sufficiently explain on remand why the Italian Revenue Agency’s arguments for an upward interest rate adjustment concerning an intragroup loan agreement with a Dutch subsidiary of ING Bank were decisive. taxnotes.co/3Uk1QwP

Perspective: Marie Sapirie examines the effects of the IRA's geographic requirements for critical minerals and battery components on #EV production and says the definition of foreign entity of concern is a topic of recurring debate. taxnotes.co/4dgpinn

The #TaxCourt wasn’t sympathetic to a taxpayer negotiating a payment plan while failing to mention she’d recently been assessed additional penalties and owned a partially unencumbered residence in Florida. taxnotes.co/4bhmuV8

The Irish Revenue Commissioners are working on getting more eligible businesses on payment plans for the government’s tax debt warehousing scheme, which intended to free up firms’ cash flow during the COVID-19 pandemic.

Read more from Sarah Paez: taxnotes.co/4aWwjYS

The IRS keeps finding more dark spots in the transactions and assets of the estate of an inventor of an antiaging cream. taxnotes.co/3UhHmFa

Two Irish residents working and receiving income in the United Kingdom are entitled to income #TaxRelief for cross-border employees in Ireland because they are not considered proprietary directors.

From Kiarra M. Strocko: taxnotes.co/44mBBdQ

A Tennessee church did not jeopardize its eligibility for a tax exemption by honoring preexisting contracts renting out a portion of its property for nonexempt uses, according to an administrative law judge. taxnotes.co/4bg3F4J

The #IRS has walked back a previous statement indicating that the agency failed to meet its phone level of service goal for the 2023 filing season.

From Alexander Rifaat: taxnotes.co/3JGg2vq

The sale of a Philippine subsidiary of Siemens by one German Siemens entity to another did not trigger Philippine capital gains tax, a Philippine court has held. taxnotes.co/44mBnU2

North Carolina Gov. Roy Cooper (Governor Roy Cooper) is calling for a two-tiered income tax system and a cut to small businesses’ unemployment insurance (UI) tax as part of his final budget recommendations. taxnotes.co/3wbGNVi

The #IRS direct-file pilot ended with more filers than expected and a high degree of user satisfaction, but the program’s future is still uncertain, according to Treasury and IRS officials.

Ben Valdez explains: taxnotes.co/4dlaBzm

Although Lars Emil Bruun died in 1923, the issue of inheritance tax on the Danish butter baron’s estate is still very much alive. taxnotes.co/3JEH2LK

A civic club’s claims that it was improperly denied a charitable exemption must be challenged through state property tax code procedures rather than in its foreclosure lawsuit, a #Texas appellate court has held. taxnotes.co/4b1f7BO

Legislation introduced in the Senate to allow clergy to change their minds about not paying self-employment taxes has quickly gained public support. taxnotes.co/3Wfpptm

'There's been a lot of criticism in the past of source taxation,' Professor Yariv Brauner explains. 'Economists come and say, what is this thing that you call source? This is kind of a ridiculous concept.'

🎧 Listen to the full discussion: pod.link/TaxNotesTalk

A Lowe's store is entitled to a reduced property valuation for one tax year, the #Oregon Tax Court has held, despite rejecting the retailer's appraisal evidence. taxnotes.co/4dg2FPY

A #California Senate bill designed to make it easier for passthrough entity owners to use the state’s workaround to the state and local tax deduction cap now goes to the Assembly. taxnotes.co/3UD5qna

.Honda is the latest automaker to announce a multibillion-dollar investment in Canada, bolstered by new investment tax credits introduced by the federal government to support the green transition.

Read the full story from Amanda Athanasiou: taxnotes.co/49Wig4n

Investors who claimed that HSBC materially misrepresented its sponsored film investment scheme and then suffered a £1.3 billion loss as a result were denied relief by a U.K. court.

Mike Smith explains: taxnotes.co/4aWqURy