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Submitted: 15 March 2019
The Court of Justice of the European Union called to rule on the validity of the Spanish tax on the production value of electric power.
Submitted: 14 March 2019
It has been reported that progress has been made on proposals which have been put forward to introduce a restricted FTT focussed on transfers of listed securities.
HMRC is consulting on the implementation of the rules which will make large and medium businesses responsible for operating the IR35 rules in cases of “disguised employment” with effect from April 2020.
Submitted: 13 March 2019
The EU Council has published details of its update to the EU list of non-cooperative jurisdictions for tax purposes.
Submitted: 12 March 2019
An article discussing new Dutch guidance on what constitutes “good practice” when it comes to financial institutions screening their clients for aggressive tax planning structures.
Submitted: 06 March 2019
Simmons & Simmons response to the discussion draft released by the OECD on 13 February 2019 setting out a number of possible options for reforming the international tax rules for taxing digital activities.
This article published in Tax Management International Journal considers the potential transfer pricing consequences of business restructurings as well as the indirect tax consequences of a no-deal Brexit.
Submitted: 05 March 2019
The circumstances in which a Member State might justify restrictions on the free movement of capital based on the need to prevent “wholly artificial arrangements” have been considered by the ECJ.
Submitted: 04 March 2019
Member States should apply the abuse of rights principle to artificial group structures designed to take advantage of the withholding tax exemptions in the Interest and Royalties and Parent Subsidiary Directives.
The General Court of the European Union has held that the Belgian tax system for providing rulings in respect of the "excess profits" of MNEs did not constitute an illegal State Aid scheme.
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