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送信済み: 18 January 2018
In the context of the ECJ Marks & Spencer group relief decision, the existence of an optional Danish scheme for joint taxation, which required the inclusion of all foreign subsidiaries and PEs for a minimum of ten years, was not sufficient to meet the requirement to provide relief for the terminal losses of a foreign PE.
最終レビュー: 17 January 2018 / 送信済み: 02 May 2017
Wide-ranging reforms to US businesses taxes, including the introduction of a 21% tax rate, are predicted to have a significant impact on both outbound and inbound US investment by multinationals.
送信済み: 16 January 2018
The First Tier Tribunal has held that a notice served on an LLP to file a partnership return was invalid, since the UK tax provisions providing for such notices were defective.
Indemnity payments made by a bank to a service provider in relation to the redundancy costs incurred by that provider, as a result of taking on the bank’s former employees, did not amount to consideration for supplies of administration services made by the service provider to the bank.
イベントの日付: 25 January 2018
Des représentants des autorités françaises, ainsi que des économistes et des avocats donneront une présentation actualisée des conséquences du Brexit et vous offriront leurs conseils pour vous y préparer.
送信済み: 09 January 2018
The supply of benefits as part of a “membership” in return for payment of an annual fee did not amount to a single taxable supply of membership where the typical member was primarily interested in the physical items received as a member rather than the membership itself.
最終レビュー: 21 December 2017 / 送信済み: 25 September 2017
The EU Commission and the OECD have both released published documents designed to move forward the debate on the taxation of the digital economy.
送信済み: 21 December 2017
The European Council has adopted recommendations in relation to taxation of the digital economy as a basis for further international developments.
送信済み: 14 December 2017
Deposit taking activities carried out by a bank amounted to the provision of VAT exempt services to customers, such that related input VAT could not be recovered: ING Intermediate Holdings Ltd v HMRC.
A contract which novated a property sale to a third party in return for payment did not amount to an exempt supply of land.
Episode 0556: Brexit: the direct tax implications
パリ 2018 年 January 22 日
アムステルダム 2018 年 January 23 日
ロンドン 2018 年 January 24 日
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アムステルダム 2018 年 January 31 日
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