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• Restriction on tax free intra-group transfers to recipients within the scope of UK tax contrary to EU law

  Article

  Submitted: 04 April 2019

  The FTT has held that the UK rules allowing tax neutral transfers of assets between group companies are contrary to EU law in not allowing a deferral of tax in the case of transfers to recipients not within the scope of UK tax.

• Luxembourg update: County by country reporting

  Article

  Submitted: 03 April 2019

  ​On 22 March 2019, a new Grand-Ducal Decree amended the Decree of 13 February 2018 concerning the application of Article 4, paragraph 2 of the Law of 23 December 2016 regarding country by country reporting. The new Decree updates the jurisdictions that are subject to reporting and the fiscal year when such reporting will apply.

• Commission finds UK finance company CFC exemption in part contrary to EU state aid rules

  Article

  Submitted: 03 April 2019

  The European Commission has determined that the finance company exemption within the UK CFC rules was contrary to EU state aid rules to the extent that the exemption applied where there were UK activities in relation to the group funding.

• Preventing abuse of R&D tax relief for SMEs: consultation

  Article

  Submitted: 01 April 2019

  The Government is consulting on the introduction of a cap on the payable tax credit element of R&D tax relief for SMEs.

• Off-payroll working in the private sector: further policy paper and consultation

  Article

  Submitted: 14 March 2019

  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.

• Dutch Guidance on Tax Integrity Risk for Financial Institutions

  Article

  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.

• OECD Discussion Draft on addressing the tax challenges of the digitalisation of the economy: Simmons & Simmons response

  Article

  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.

• Brexit 1.01 - Last-Minute Transfer Pricing and Indirect Tax Considerations

  Article

  Submitted: 06 March 2019

  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.

• Justifying restrictions on the free movement of capital involving third countries

  Article

  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.

• Withholding taxes, abuse and EU Directives

  Article

  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.

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