Corporate

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  • Spanish FTT, DST and other tax measures at a dead end?

    Article

    Submitted: 15 February 2019

    The Spanish Congress has rejected a draft National Budget package including proposals for tax initiatives covering both a Spanish FTT and DST.

  • Appointment of receiver prevents group relief

    Article

    Submitted: 13 February 2019

    The appointment of a receiver over the property and business of a company prevented that company surrendering losses by way of group relief to other companies formerly within a group with it.

  • Luxembourg VAT administration issues a special notice on Brexit

    Article

    Submitted: 06 February 2019

    The Luxembourg VAT administration (Administration de l’enregistrement, des domaines) (the AED) has issued a Preparedness Notice (in English and French) seeking to clarify tax treatment following the potential UK withdrawal from the European Union in the case of a “no deal” Brexit on 29 March 2019.

  • The Profit Diversion Compliance Facility

    Article

    Submitted: 14 January 2019

    A new disclosure facility has been announced by HMRC aimed at multinational businesses which are concerned that they may have failed to comply with the Diverted Profits Tax or transfer pricing rules.

  • Taxation of Bitcoin and other similar cryptocurrencies

    Article

    Submitted: 20 December 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies, following the publication of HMRC guidance.

  • Refunds of illegally levied withholding tax and UCITS

    Article

    Submitted: 18 December 2018

    ​The Spanish Supreme Court has held that foreign UCITS are entitled to a refund of withholding tax levied in breach of EU law and, as such, to statutory interest from the date of deduction of that withholding tax.

  • Finance Bill 2019 changes to the corporate interest restriction rules

    Article

    Submitted: 04 December 2018

    Hatice Ismail, partner at Simmons & Simmons, comments on the changes to the corporate interest restriction (CIR) rules in Finance (No 3) Bill 2019 for LexisNexis.

  • Digital Services Tax: UK consultation

    Article

    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.

  • British Virgin Islands updates tax transparency rules

    Article

    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).

  • Draft Companies Amendment Bill

    Article

    Submitted: 25 October 2018

    An overview of the Companies Amendment bill published by The Department of Trade and Industry (DTI).

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