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  • Taxation of the digital economy


    Submitted: 21 September 2017

    EU Finance Ministers will continue to discuss options for the taxation of the digital economy, including the option of a turnover tax.

  • Commission's State of the Union Speech: Tax


    Submitted: 15 September 2017

    EU President Jean-Claude Juncker’s State of the Union speech sets out the goal to move towards as system of qualified majority voting for tax and VAT measures.

  • Partnership taxation: proposals to clarify tax treatment


    Submitted: 14 September 2017

    The Government has released draft legislation for the reform of partnership taxation to be brought into effect from April 2018.

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


    Last Reviewed: 13 September 2017 / Submitted: 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.

  • Supreme Court upholds barring order against HMRC


    Submitted: 08 September 2017

    ​Heather Rowlands and Gary Barnett's article for Tax Journal comments on the important decision of the Supreme Court on the approach to be taken by the tax tribunals to procedural non-compliance and its observations on the standard of behaviour expected of HMRC.

  • Brexit and the German market: corporate and tax considerations


    Event date: 05 October 2017

    The third webinar of five in this series will discuss the practical implications of relocating or establishing an additional presence in Germany to achieve a smooth transition following Brexit. There will be an opportunity for Q&As.

  • GAAR: first Advisory Panel opinions


    Submitted: 07 September 2017

    The GAAR Advisory Panel has opined that arrangements to reward employees using a combination of gold and EBT arrangements to avoid a charge to income tax were not a reasonable course of action.

  • UAE VAT Law released


    Submitted: 31 August 2017

    On 23 August 2017, the UAE issued Federal Decree-Law No. 8 of 2017 on Value Added Tax (UAE VAT Law) to introduce VAT across the UAE. This briefing note provides some insight into the UAE VAT Law, supporting UAE legislation, as well as an update on developments across the Gulf Cooperation Council (GCC) Member States.

  • Luxembourg introduces expected draft law on new IP Box tax regime


    Submitted: 23 August 2017

    The Luxembourg Government has introduced a draft law, replacing the former "IP Box" tax regime, which aims to comply with Action 5 of the Base Erosion and Profit Shifting (BEPS) Action Plan. The aim of the new rules is to incentivise Luxembourg competitiveness while complying with the new international tax framework.

  • Treasury proposes new rules dealing with the tax treatment of the conversion of debt into equity


    Submitted: 23 August 2017

    An overview of the new rules for the tax treatment of conversions of debt into equity within the same group of companies under the Taxation Laws Amendment Bill 2017.

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