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  • The Profit Diversion Compliance Facility

    Artikel

    Ingediend: 14 January 2019

    A new disclosure facility has been announced by HMRC aimed at multinational businesses which are concerned that they may have failed to comply with the Diverted Profits Tax or transfer pricing rules.

  • Exempt management of SIFs and single supplies

    Artikel

    Ingediend: 10 January 2019

    A sophisticated portfolio management software platform provided to a fund manager fell, in principle, within the exemption for the management of SIFs, but the Upper Tribunal has referred to the ECJ the question whether an apportionment of the consideration is possible where the platform is used for the management of both SIFs and non-SIFs.

  • The role of corporate taxation today and the UN's 2030 sustainable development goals

    Artikel

    Ingediend: 10 January 2019

    This article discusses the Sustainable Development Goals (SDG) set forth at the Rio+20 Summit in 2012, what the role of corporate taxation is in reaching these goals and why both in-house tax practitioners and those working in a law firm or advisory firm should pay close attention to the SDGs.

  • IRS limits scope of FATCA rules

    Artikel

    Ingediend: 02 January 2019

    The IRS has issued proposed new regulations that will further delay the imposition of withholding tax on foreign passthru payments, remove the potential imposition of withholding tax on gross payments and clarify the meaning of the definition of “investment entity financial institution”.

  • ATAD 1 implemented in Luxembourg

    Artikel

    Laatst gecontroleerd: 31 December 2018 / Ingediend: 31 December 2018

    ATAD 1 has been published, laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

  • Taxation of Bitcoin and other similar cryptocurrencies

    Artikel

    Ingediend: 20 December 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies, following the publication of HMRC guidance.

  • Tax Journal VAT Briefing for December 2018

    Artikel

    Ingediend: 19 December 2018

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

  • Refunds of illegally levied withholding tax and UCITS

    Artikel

    Ingediend: 18 December 2018

    ​The Spanish Supreme Court has held that foreign UCITS are entitled to a refund of withholding tax levied in breach of EU law and, as such, to statutory interest from the date of deduction of that withholding tax.

  • Luxembourg Offers Tax Incentives to Attract Highly Skilled Employees

    Artikel

    Ingediend: 18 December 2018

    A review of some of the tax incentives Luxembourg uses to attract highly skilled workers published in Tax Notes International.

  • Key VAT issues: Technology, Media and Telecoms businesses

    Seminar

    Datum: 23 January 2019

    Join us for the latest in our series of breakfast seminars lead by our indirect tax team.

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