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  • Legal Headwinds: UK/EU - Quarterly Report - Q2 2019

    Newsletter

    Veröffentlicht: 17 April 2019

    The Q2 2019 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 April 2019 to 30 June 2019.

  • Ground-breaking Supreme Court ruling in Spain impacting stamp duty on amendments to mortgages

    Artikel

    Veröffentlicht: 16 April 2019

    The Spanish Supreme Court (SC) has recently issued a decision which should generally imply a material reduction of stamp duty costs payable in connection with amendments made to mortgages. According to the SC, amendments to mortgages will be taxed on the basis of the financial impact resulting from the clauses which modification is agreed upon. The SC ruling opens the door to significant stamp duty refunds for amounts paid in excess over the past four years (statute of limitations).

  • Luxembourg adopts EU Anti-Tax Avoidance Directive

    Artikel

    Veröffentlicht: 15 April 2019

    Luxembourg transposed the OECD and European Union’s tax avoidance measures into domestic law in December 2018, addressing hybrid mismatch rules, CFC rules, and interest limitation rules, among others. As the world’s second largest fund hub, Pierre-Régis Dukmedjian and Alejandro Dominguez explore the potential impact for taxpayers.

  • Tax Journal VAT Briefing for April 2019

    Artikel

    Veröffentlicht: 15 April 2019

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • Financial Markets Legal Update 2019

    Seminar

    Veranstaltungsdatum: 23 May 2019

    Join us for our annual Financial Markets Legal Update in our Amsterdam office. Throughout the day we will cover a broad range of topics relevant to the financial markets and asset management sectors.

  • Restriction on tax free intra-group transfers to recipients within the scope of UK tax contrary to EU law

    Artikel

    Veröffentlicht: 04 April 2019

    The FTT has held that the UK rules allowing tax neutral transfers of assets between group companies are contrary to EU law in not allowing a deferral of tax in the case of transfers to recipients not within the scope of UK tax.

  • Sale and leaseback treated as a composite transaction for input VAT recovery purposes

    Artikel

    Veröffentlicht: 04 April 2019

    The ECJ has indicated that a sale and leaseback transaction may be regarded as a single composite transaction when determining a taxable person’s right to input VAT recovery.

  • Luxembourg update: County by country reporting

    Artikel

    Veröffentlicht: 03 April 2019

    ​On 22 March 2019, a new Grand-Ducal Decree amended the Decree of 13 February 2018 concerning the application of Article 4, paragraph 2 of the Law of 23 December 2016 regarding country by country reporting. The new Decree updates the jurisdictions that are subject to reporting and the fiscal year when such reporting will apply.

  • Commission finds UK finance company CFC exemption in part contrary to EU state aid rules

    Artikel

    Veröffentlicht: 03 April 2019

    The European Commission has determined that the finance company exemption within the UK CFC rules was contrary to EU state aid rules to the extent that the exemption applied where there were UK activities in relation to the group funding.

  • Preventing abuse of R&D tax relief for SMEs: consultation

    Artikel

    Veröffentlicht: 01 April 2019

    The Government is consulting on the introduction of a cap on the payable tax credit element of R&D tax relief for SMEs.

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