Tax

Latest

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  • Pricing Financial Transactions

    Conference

    Submitted: 23 May 2019

    The OECD has issued guidance on how financial transactions between associated enterprises are to be priced at arm’s length. What are the key requirements and latest developments in this field and how do you demonstrate compliance?

  • Tax crime enforcement & risks - trends and topics

    Conference

    Submitted: 23 May 2019

    Due to international law initiatives, tax evasion and aggressive tax structures have become relevant factors for the risk management of financial institutions. This presentation will focus on the latest developments in this field and on risks that banks could be exposed to when it comes to tax fraud (or other fiscal wrong doings) committed by their clients. Topics will primarily be approached from a (fiscal) criminal law angle.

  • Fiscal integrity risks for Financial Institutions

    Conference

    Submitted: 23 May 2019

    KYC and AML procedures are required to be expanded according to the DNB and include monitoring for fiscal aggressive structures. The EU Directive (DAC6) on reporting fiscal aggressive structures becomes effective 01 July 2020, with retroactive effect to 25 June 2018. Where do these requirements come from and what does this mean for financial institutions operating in The Netherlands?

  • Latest changes to tax deduction of interest expenses for Financial Institutions

    Conference

    Submitted: 23 May 2019

    The Dutch government has introduced the Earnings Stripping rule with effect from 01 January 2019. This rule limits tax deduction of net interest expenses to 30% of EBITDA across all business sectors and we will focus on the key changes for financial institutions in the Netherlands. In addition, the Dutch government has announced that by 01 January 2020 it will introduce an additional limitation to tax deduction of debt in excess of 92% of the commercial balance sheet total for banks and insurance companies. We look at what this change means for banks and insurance companies in the Netherlands.

  • State aid and selective taxes

    Article

    Submitted: 21 May 2019

    The EU’s General Court has held that the EU Commission was wrong to classify a progressive Polish tax on the retail sector involving a high starting threshold as State aid.

  • VAT and supplies of fractional shares in apartments

    Article

    Submitted: 21 May 2019

    The grant of fractional interests entitling holders to annual short term stays in a building comparable with a hotel was excluded from exemption either because it was not a supply of land or as the provision of sleeping accommodation in a hotel or similar establishment.

  • OECD Public Consultation on Tax Morale: Simmons & Simmons comments

    Article

    Submitted: 13 May 2019

    Simmons & Simmons response to the Public Consultation Document released by the OECD on 10 April 2019 discussing the factors affecting the tax morale of taxpayers.

  • Meaning of ordinary share capital

    Article

    Submitted: 13 May 2019

    The FTT has held that cumulative preference shares qualify as “ordinary share capital” when determining the level of a person’s shareholding for entrepreneurs’ relief purposes.

  • SDLT: application of s.75A does not require "objective tax avoidance"

    Article

    Submitted: 10 May 2019

    The FTT has held that the application of the SDLT anti-avoidance provisions in s.75A does not require HMRC to show that there was tax avoidance contrary to the scheme of SDLT in any wider sense.

  • Italian Government Enacts New Tax Measures for Italian Economy

    Article

    Submitted: 10 May 2019

    The Italian Government enacts on 30th April 2019 Law Decree No. 34 (Growth Decree) with the aim of expanding economic growth in Italy.

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