Tax

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  • DPAS: VAT exempt payment payment services revisited

    Articolo

    Inviato: 25 April 2018

    Simmons & Simmons article for Tax Journal looks at the Advocate General’s opinion on the scope of the VAT exemption for transactions concerning payments or transfers in the context of payment administration services provided to a debtor.

  • Financial Markets Legal Update Seminar 2018

    Seminario

    Data dell'evento: 17 May 2018

    We are pleased to invite you to our yearly Financial Markets Legal Update Seminar on Thursday 17 May 2018. We offer you a comprehensive training afternoon, covering a broad range of recent legal developments relevant to our financial institution and asset management clients.

  • Abuse and economic reality: Newey remitted

    Articolo

    Inviato: 19 April 2018

    The Court of Appeal has remitted the long-running Newey case back to the FTT for reconsideration of the question whether the arrangements entered into were abusive.

  • Tax Journal VAT Briefing for April 2018

    Articolo

    Inviato: 16 April 2018

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • The Amazon case: towards transfer pricing harmonisation?

    Articolo

    Inviato: 16 April 2018

    Pierre-Regis Dukmedjian and Alejandro Dominguez’s article on the European Commission’s State Aid decision in the Amazon case published in the 06 April 2018 edition of Tax Journal.

  • VAT recovery and non-taxable investment activities

    Articolo

    Inviato: 12 April 2018

    The Court of Appeal has referred to the ECJ questions concerning the ability of a business to recover input VAT on management services incurred in relation to non-taxable investment activities used to part finance the wider economic activities of that business.

  • Tax Avoidance Including Fragmentation

    Articolo

    Inviato: 11 April 2018

    HMRC is consulting until 08 June 2018 on measures to prevent the transfer of trading profits to unrelated foreign entities, including a targeted anti-avoidance provision and a new duty to notify HMRC of such arrangements and pay tax earlier.

  • Management fee rebates to fund investors not annual payments

    Articolo

    Inviato: 29 March 2018

    Rebates of fund management charges paid by an investment platform to investors were not “annual payments” for tax purposes and so were not subject to withholding tax.

  • Treasury Committee and Sub-committee inquiries into aspects of the tax system

    Articolo

    Inviato: 29 March 2018

    The Treasury Committee and Sub-Committees have commenced three separate inquiries into the VAT system, tax avoidance and evasion and HM Revenue and Custom's (HMRC) conduct of tax disputes.

  • Cayman Islands AEOI update: March 2018

    Articolo

    Inviato: 29 March 2018

    The Cayman Islands Department for International Tax Cooperation has re-opened its FATCA and CRS reporting portal and announced changes to its certification and notification forms, including introducing a lower threshold of 10% for the “Controlling Person” definition.

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