税務

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  • A Luxembourg IP box tax regime in a BEPS fashioned way

    記事

    送信済み: 18 June 2018

    An article published in the June 2018 edition of “AGEFI Luxembourg” on Luxembourg’s replacement IP box.

  • ECJ confirms Marks & Spencer ruling on cross-border losses applies to permanent establishments

    記事

    送信済み: 15 June 2018

    The ECJ has applied the principles set out in its 2005 Marks & Spencer ruling to the final losses incurred by a permanent establishment of a Danish company located in Finland, notwithstanding the option of an international joint taxation regime in Denmark.

  • Supreme Court upholds application of SDLT GAAR

    記事

    送信済み: 15 June 2018

    The Supreme Court has given a wide reading to the application of the SDLT general anti-avoidance provision in Finance Act 2003 s.75A.

  • Tax Journal VAT Briefing for June 2018

    記事

    送信済み: 13 June 2018

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

  • Large business tax strategies: too big to fail?

    記事

    送信済み: 13 June 2018

    This feature article by Nick Skerrett, Martin Shah and Rebekka Sandwell for PLC Magazine considers the requirement for large businesses to publish a tax strategy one year on from the requirement becoming effective.

  • Input VAT on advance payments on account

    記事

    送信済み: 12 June 2018

    A person is entitled to input VAT credit for a payment on account in circumstances where the supply never takes place and a refund of the deposit paid is not possible due to the fraud of the supplier.

  • VAT reverse charge for construction services

    記事

    送信済み: 12 June 2018

    The Government has released draft legislation for the implementation of a VAT reverse charge on supplies of construction services.

  • Cape Town Tax Court judgment in favour of taxpayer

    記事

    送信済み: 11 June 2018

    Summary of the facts of a recent Cape Town Tax Court judgment in respect of a dispute with SARS over a share incentive scheme.

  • Brexit and financial services: A comparative table of taxes in key European jurisdictions

    記事

    最終レビュー: 06 June 2018 / 送信済み: 15 August 2016

    A comparative table of the main taxes and reliefs relevant to setting up a financial services business in Germany, Ireland, Italy, Luxembourg, the Netherlands and Spain.

  • Tax and corporate reputation: how does it affect your business?

    セミナー

    イベントの日付: 20 June 2018

    The aim of the network is to provide junior and mid-level tax professionals with the opportunity to meet and network with their peers. Speakers will offer insights into topics and issues which are impacting the tax affairs of major businesses. It will also provide a forum for members to discuss these topics, raise questions and initiate discussions around other topical issues and learn from one another through the sharing of knowledge and experience.

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