Tax

Latest

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  • Tax in Wonderland Restricted access

    Article

    Submitted: 22 February 2012

    The Upper Tribunal has held that a taxpayer was not, in the circumstances, entitled to insist that HMRC apply the transfer of assets abroad anti avoidance rules to his situation so as to take advantage of double tax relief.

  • German parliamentary groups introduce 12 point plan for a reform of German corporate taxation Restricted access

    Article

    Submitted: 21 February 2012

    The parliamentary groups of the German Government parties have introduced a 12 point plan for a reform of corporate taxation in Germany.

  • Legal Insight Europe

    Newsletter

    Submitted: 20 February 2012

    Legal Insight Europe: our bilingual (English / Japanese) newsletter for Japanese executives working in Europe and Japan, highlighting key legal developments relevant to Japanese businesses with operations in Europe.

  • Legal Insight Europe - February 2012 Restricted access

    Newsletter

    Submitted: 20 February 2012

    Issue 3 of our bilingual newsletter on selected legal issues relevant for Japanese businesses with operations in Europe.

  • 日本及びオランダ間における新租税条約 Restricted access

    Article

    Submitted: 20 February 2012

    今回の新租税条約及び源泉税率の引下げは日本企業に恩恵をもたらすものと考えられます。オランダに拠点を有する持株媒体形態が、欧州で事業を行っている日本企業にとってより魅力的な選択肢となる可能性があります。もっとも、その一方で、新条約は、日本居住者とオランダ居住者との間の匿名組合の有用性に疑義を生じさせています。

  • New income tax treaty between Japan and the Netherlands Restricted access

    Article

    Submitted: 20 February 2012

    The new treaty and its reduced withholding tax rates will benefit Japanese companies. Dutch holding companies are likely to become an even more popular choice for Japanese companies operating in Europe.

  • Importing and using aircraft: VAT issues Restricted access

    Article

    Submitted: 14 February 2012

    A short note setting out the VAT implications of importing an aircraft into the EU.

  • Shares in a "money box" company were "readily convertible assets" Restricted access

    Article

    Submitted: 09 February 2012

    In holding that shares in a "money box" company amounted to "readily convertible assets" for PAYE purposes, the Upper Tribunal has applied a very wide interpretation the term "arrangement".

  • New Spain-Singapore Double Tax Treaty Restricted access

    Article

    Submitted: 09 February 2012

    A new double tax treaty came into force on 02 February 2012 between Spain and Singapore, leading to the removal of Singapore from the Spanish "blacklist" of tax havens.

  • Neufassung der Rechnungslegungsvorschriften für EVU Restricted access

    Article

    Submitted: 06 February 2012

    Die Neufassung des EnWG umfasst zahlreiche und umfangreiche Regelungen zur Rechnungslegung und Buchführung für Engergieversorgungsunternehmen.

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