Tax

Latest

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  • Compound interest and repayments of overpaid VAT

    Article

    Submitted: 22 May 2015

    The Court of Appeal has held that an "adequate indemnity" in respect of overpayments of VAT made between 1973 and 2004 requires HMRC to pay to Littlewoods interest on the VAT repayments calculated on a compound basis.

  • Preventing the artificial avoidance of PE status

    Article

    Submitted: 20 May 2015

    The Organisation for Economic Co-operation and Development (OECD) has released a revised discussion draft document on preventing artificial avoidance of permanent establishment status, taking forwards its proposals to deal with commissionaire arrangements and restrict the exception for preparatory and auxiliary activities.

  • Italy Newsletter Aprile 2015

    Newsletter

    Submitted: 12 May 2015

    ​La newsletter italiana Simmons & Simmons offre un aggiornamento sulle principali novità legislative e regolamentari del mese di aprile. In questo numero, si segnalano il decreto legislativo sul luogo di prestazione dei servizi, la consultazione Banca d'Italia sulle banche popolari e il Regolamento IVASS in materia di gestione dei reclami.

  • VAT groups, partnerships and acquisition costs

    Article

    Submitted: 07 May 2015

    The Advocate General has suggested that a holding company, which supplies taxable management services to its subsidiary, should be entitled to deduct VAT on the costs of raising finance to acquire or fund that subsidiary.

  • OECD's discussion document on CFC rules

    Article

    Submitted: 30 April 2015

    The OECD has released for comment draft recommendations and questions relating to the design of CFC rules.

  • The UAE Commercial Companies Law – a new era

    Article

    Submitted: 27 April 2015

    On 01 April 2015, the United Arab Emirates (UAE) finally issued a new Commercial Companies Law (CCL).

  • How to invest in Mozambique – one of the fastest growing countries in Africa

    Webinar

    Submitted: 27 April 2015

    This webinar reviews investment within Mozambique and specifically reviews the following areas: Political, economical and legal overview, recent important discoveries of natural gas, most active sectors (energy, infrastructure, banking), and foreign Investment and exchange control regulations

  • VAT treatment of landlord services

    Article

    Submitted: 24 April 2015

    The ECJ has held that services provided by a landlord to a tenant should, in principle, be treated as separate to the supply of the lease, unless those services are so closely linked with the supply of letting that they form, objectively, a single, indivisible economic supply which it would be artificial to split.

  • UK General Election 2015: manifesto tax pledges Restricted access

    Article

    Submitted: 23 April 2015

    A review of the tax pledges made by the Conservative, Labour, Liberal Democrat and SNP parties in their election manifestos.

  • Compliance in Germany – Tax compliance

    Conference Call

    Submitted: 23 April 2015

    In this session we discussed the basic principles of tax compliance and some common pitfalls for US businesses in Germany.​

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