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送信済み: 15 July 2019
Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.
送信済み: 11 July 2019
The FTT has construed the UK VAT grouping in rules in a way as to allow a controlling partnership to form a VAT group with the bodies that it controlled.
送信済み: 05 July 2019
The fact that an overseas Special Purpose Vehicle (SPV) was set up to carry out a specific transaction did not lead to any presumption that the directors had abdicated responsibility for the central management and control of that SPV.
The EU Commission has set up a study to evaluate the operation of the current VAT rules on financial and insurance services with a view to developing possible options for a review of the exemptions
送信済み: 04 July 2019
The ECJ has rejected the argument that the University of Cambridge should be able to recover input VAT on management services incurred in relation to its non-taxable investment activities used to part finance the wider economic activities of its business.
Where an item was described as provided “free” but its receipt was conditional on purchasing other qualifying items, the consideration payable for those items must be attributed in part to the “free” item for VAT purposes.
送信済み: 01 July 2019
The Spanish tax authorities are working on new regulations which would seriously facilitate the smooth access of a wide range of EU resident collective investment schemes, including debt funds, UCITS, AIFs or pension funds to Spanish interest and dividend WHT exemptions.
送信済み: 19 June 2019
送信済み: 17 June 2019
The Government is expected to introduce changes to the VAT exemption for fund management with effect from 01 April 2020.
送信済み: 13 June 2019
Tomoko Ikawa and Gary Barnett’s article for LexisNexis setting out the OECD’s plans to find a global solution for the taxation of the digital economy
Episode 0556: Brexit: the direct tax implications
2019 年 July 19 日 終了日 2019 年 July 26 日
ミラノ 2019 年 July 24 日
ロンドン 2019 年 July 25 日
デュッセルドルフ 2019 年 September 2 日
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