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  • Increased focus of tax authorities on transfer pricing valuation

    Artikel

    Veröffentlicht: 08 August 2018

    ​Clive Jie-A-Joen, Liu Lu and Fan Bai examine recent TP developments that are relevant for the arm's-length pricing of transactions of intangibles and other items of value between group entities resulting from business restructuring. Each of these developments is specific and can be useful considering the specific facts and circumstances of the case at hand.

  • Advances to company with no immediate prospect of repayment still loan relationships

    Artikel

    Veröffentlicht: 02 August 2018

    Advances made to a company with no immediate prospect of repaying either the monies or interest on those monies were still loan relationships where they were properly contractually documented as loans.

  • Asset Management 2025

    Online-Lernen

    Veröffentlicht: 02 August 2018

    We’re partnering with Bloomberg to conduct a study into the outlook of the global asset management landscape. To gain exclusive access to these findings, before they are released, you just need to complete our survey.

  • Legal Headwinds NL/EU - Quarterly Report - Q3 2018 Eingeschränkter Zugriff

    Newsletter

    Veröffentlicht: 02 August 2018

    ​The Q3 2018 edition of Legal Headwinds focuses on key regulatory developments relevant to asset managers and financial institutions operating in the Netherlands for the period from 01 July 2018 to 30 September 2018.

  • Legal Headwinds: UK/EU - Quarterly Report - Q3 2018 Eingeschränkter Zugriff

    Newsletter

    Veröffentlicht: 02 August 2018

    The Q3 2018 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to asset managers and financial institutions operating in the UK for the period from 01 July 2018 to 30 September 2018.

  • VAT and supplies of temporary workers

    Artikel

    Veröffentlicht: 02 August 2018

    Supplies of temporary workers by an employment business to a client amounted to supplies of staff on the full consideration for which VAT was chargeable.

  • VAT prepayment procedure not contrary to EU law

    Artikel

    Veröffentlicht: 27 July 2018

    UK rules requiring payment of VAT before a person can appeal against an assessment to VAT are not contrary to EU law.

  • Overpaid tax on portfolio dividends: remedies and interest

    Artikel

    Veröffentlicht: 26 July 2018

    The Supreme Court has held that EU law required the UK to give credit against UK tax on foreign portfolio dividends based on the nominal rate of tax in the jurisdiction of the distributing company, but that neither EU nor UK law requires the payment of compound interest on repayments.

  • Un redressement en matière de prix de transfert peut-il avoir une incidence sur la CVAE ?

    Artikel

    Veröffentlicht: 26 July 2018

    ​Un redressement en matière de prix de transfert peut avoir une incidence automatique sur la CVAE, selon le Conseil d’Etat.

  • AXA revisited: VAT exempt payments or transfers

    Artikel

    Veröffentlicht: 26 July 2018

    The services of a payment plan administrator in arranging for payments between dental customers and dentists was not an exempt supply of payment or transfer services but rather standard rated administrative services.

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