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  • Luxembourg did not provide state aid to McDonald's

    記事

    送信済み: 22 October 2018

    Pierre-Régis Dukmedjian and Alejandro Dominguez’s article for Tax Journal considers the European Commission’s announcement that, in its view, Luxembourg did not grant any unlawful state aid to McDonald’s.

  • VAT: Making tax digital deferred for “more complex” businesses

    記事

    送信済み: 19 October 2018

    HMRC has announced that mandatory compliance with the “making tax digital” programme in relation to VAT will be deferred until October 2019 for “more complex” businesses.

  • Attribution of input VAT on an aborted takeover

    記事

    送信済み: 18 October 2018

    The ECJ has held that a bid vehicle intending to provide supplies of management services to its target is entitled to input VAT recovery on its costs, even where the takeover is ultimately aborted.

  • VAT and hire purchase transactions

    記事

    送信済み: 18 October 2018

    The ECJ has, in providing guidance on the correct method for attributing residual VAT to hire purchase transactions, rejected the Advocate General’s suggestion that a hire purchase transaction should be treated as a single taxable supply for VAT purposes.

  • EU update for US Managers

    セミナー

    イベントの日付: 08 November 2018

    Join us at our European Update for US managers, hosted by Bloomberg in New York.

  • German draft tax law to avoid disadvantageous tax consequences resulting from Brexit

    記事

    送信済み: 18 October 2018

    The German Ministry of Finance has put forward draft provisions to ensure that Brexit does not have unintended adverse tax consequences for certain pre-Brexit cross-border reorganisations.

  • Alerta Legislativa Fiscalidad Energética

    記事

    送信済み: 17 October 2018

    ​Medidas de fiscalidad energética del Real-Decreto Ley 15/2018, de 5 de octubre.

  • The future of the Asset Management industry

    オンライン学習

    最終レビュー: 12 October 2018 / 送信済み: 13 September 2018

    We’ve partnered with Bloomberg to conduct a study into the outlook of the global asset management landscape, offering insight into the future of the industry both at country level, and different types of asset managers.

  • Credit provider subsidy did not reduce consideration for underlying supply of goods

    記事

    送信済み: 10 October 2018

    The consideration for a supply of goods by a retailer was the full agreed price, even where the retailer received a lower amount pursuant to a credit arrangements agreed between it and the credit provider.

  • Off-payroll working in the private sector - an update on UK tax changes

    ウェビナー

    送信済み: 27 September 2018

    View our webinar to update on the recently closed consultation on off-payroll working in the private sector.

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