Tax

Latest

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  • ATAD II: hybrid mismatches with third countries

    Article

    Submitted: 23 February 2017

    The EU Council has agreed on a proposal to extend hybrid mismatch anti-avoidance rules to third country situations.

  • The apprenticeship levy

    Article

    Submitted: 23 February 2017

    Details of the new apprenticeship levy charged on employers at 0.5% of their pay bill, which comes into force from 06 April 2017.

  • China's FTZs: Recent developments

    Article

    Submitted: 23 February 2017

    China recently announced the establishment of seven new free trade zones. We explore this and other key free trade zone developments.

  • Pensions stumbling block for FTT?

    Article

    Submitted: 20 February 2017

    Press reports suggest that disagreements over the treatment of pension funds under the FTT proposal risk the future of the proposal.

  • Reform of corporation tax loss relief: further draft legislation

    Article

    Submitted: 07 February 2017

    Further draft legislation has been published in relation to the reform of corporation tax relief for carried forward losses.

  • Deductibility of corporate interest expense: further draft legislation

    Article

    Submitted: 01 February 2017

    Further draft legislation has been released for implementing the restrictions on corporate tax deduction for interest expenses in the UK.

  • Luxembourg 2017 tax reform approved

    Article

    Submitted: 30 January 2017

    On 14 December 2016, the Luxembourg Chamber of Deputies adopted draft law 7020 on the 2017 tax reform (the Tax Reform Law). This article outlines the main changes that the Tax Reform Law introduces, affecting both corporations and individual taxpayers.

  • AG opines on scope of anti-Directive shopping rules

    Article

    Submitted: 26 January 2017

    The Advocate General (AG) has opined that French tax rules which contained a presumption of abuse where a chain of ownership leads outside the EU were incompatible with the Parent-Subsidiary Directive.

  • Changes to the French FTT: 2017 Finance Act measures

    Article

    Submitted: 26 January 2017

    The 2017 Finance Act provides for the increase in the rate of French FTT to 0.3% from 01 January 2017 and its extension to intraday trading from 01 January 2018.

  • VAT and holding company services provided without charge

    Article

    Submitted: 24 January 2017

    The ECJ has confirmed that a holding company which provides services to its subsidiaries without charge cannot recover related input VAT on those services.

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