You are here: 主页 法律专题 税务
提交: 19 January 2018
The EU Commission has put forward proposals to provide greater flexibility in setting national VAT rates and allow smaller businesses to take advantage of turnover thresholds cross-border as part of its proposed move to the definitive destination model for VAT.
提交: 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.
最后审查: 17 January 2018 / 提交: 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.
提交: 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.
活动日期: 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.
提交: 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.
最后审查: 21 December 2017 / 提交: 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.
提交: 21 December 2017
The European Council has adopted recommendations in relation to taxation of the digital economy as a basis for further international developments.
提交: 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.
Episode 0556: Brexit: the direct tax implications
阿姆斯特丹 2018 January 23
伦敦 2018 January 24
巴黎 2018 January 25
阿姆斯特丹 2018 January 31
伦敦 2018 January 31
© Simmons & Simmons LLP 2018. All rights reserved. Registered in England & Wales Registered Number OC352713
elexica Limited, CityPoint, One Ropemaker Street, London EC2Y 9SS T: +44 20 7628 2020