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• Real estate M&A; wat zijn de fiscale aspecten?

  Seminar

  Veröffentlicht: 21 June 2018

  Op 20 juni vond het seminar plaats over de fiscale aspecten van real estate M&A, hieronder kunt u de sheets downloaden.

• A Luxembourg IP box tax regime in a BEPS fashioned way

  Artikel

  Veröffentlicht: 18 June 2018

  An article published in the June 2018 edition of “AGEFI Luxembourg” on Luxembourg’s replacement IP box.

• ECJ confirms Marks & Spencer ruling on cross-border losses applies to permanent establishments

  Artikel

  Veröffentlicht: 15 June 2018

  The ECJ has applied the principles set out in its 2005 Marks & Spencer ruling to the final losses incurred by a permanent establishment of a Danish company located in Finland, notwithstanding the option of an international joint taxation regime in Denmark.

• Supreme Court upholds application of SDLT GAAR

  Artikel

  Veröffentlicht: 15 June 2018

  The Supreme Court has given a wide reading to the application of the SDLT general anti-avoidance provision in Finance Act 2003 s.75A.

• Tax Journal VAT Briefing for June 2018

  Artikel

  Veröffentlicht: 13 June 2018

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

• Large business tax strategies: too big to fail?

  Artikel

  Veröffentlicht: 13 June 2018

  This feature article by Nick Skerrett, Martin Shah and Rebekka Sandwell for PLC Magazine considers the requirement for large businesses to publish a tax strategy one year on from the requirement becoming effective.

• Input VAT on advance payments on account

  Artikel

  Veröffentlicht: 12 June 2018

  A person is entitled to input VAT credit for a payment on account in circumstances where the supply never takes place and a refund of the deposit paid is not possible due to the fraud of the supplier.

• VAT reverse charge for construction services

  Artikel

  Veröffentlicht: 12 June 2018

  The Government has released draft legislation for the implementation of a VAT reverse charge on supplies of construction services.

• Cape Town Tax Court judgment in favour of taxpayer

  Artikel

  Veröffentlicht: 11 June 2018

  Summary of the facts of a recent Cape Town Tax Court judgment in respect of a dispute with SARS over a share incentive scheme.

• Brexit and financial services: A comparative table of taxes in key European jurisdictions

  Artikel

  Zuletzt geprüft: 06 June 2018 / Veröffentlicht: 15 August 2016

  A comparative table of the main taxes and reliefs relevant to setting up a financial services business in Germany, Ireland, Italy, Luxembourg, the Netherlands and Spain.

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