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Submitted: 16 November 2018
The UK Government is consulting on the details of the proposed 2% digital services tax on the largest social media platform, search engine and online marketplace businesses.
Submitted: 15 November 2018
The draft EU Withdrawal Agreement will mean that EU VAT and Customs law continues to apply in the UK during the proposed transition period and to certain supplies which commence before the end of the period.
Submitted: 14 November 2018
Materials from our European Update for US Managers, hosted with Bloomberg, are now available.
Submitted: 13 November 2018
The British Virgin Islands (BVI) has introduced changes to the operation of the Common Reporting Standard (CRS) policies and procedures, as well as introducing rules for implementing country-by-country reporting (CbCR).
Submitted: 09 November 2018
A parent company was not entitled to recover input VAT incurred in relation to the sale of shares in a subsidiary to raise funds to pay off a creditor.
Last Reviewed: 08 November 2018 / Submitted: 06 September 2018
Restrictions seem likely to be introduced on the scope of input VAT recovery for supplies of insurance and financial services (including intermediary services) to third country customers.
Last Reviewed: 08 November 2018 / Submitted: 26 March 2018
The EU Commission has proposed two directives to reform the taxation of digital businesses operating in the EU, including an interim 3% tax on certain digital revenues and a long term proposal to recognise a “significant digital presence” for tax purposes based on a local user base.
Submitted: 08 November 2018
In an announcement made on 06 November, the Supreme Court has changed the approach very recently taken in the 18 October ruling, which assessed that the banks were responsible for paying stamp duty on mortgages, instead of the borrower.
It has been reported that proposals have been put forward to introduce a restricted FTT focussed on transfers of listed securities.
Submitted: 06 November 2018
The Spanish Government has proposed the introduction of a local FTT to apply to transactions in shares in listed Spanish companies at a rate of 0.2%.
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