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提交: 08 August 2018
Clive Jie-A-Joen, Liu Lu and Fan Bai examine recent TP developments that are relevant for the arm's-length pricing of transactions of intangibles and other items of value between group entities resulting from business restructuring. Each of these developments is specific and can be useful considering the specific facts and circumstances of the case at hand.
提交: 02 August 2018
Advances made to a company with no immediate prospect of repaying either the monies or interest on those monies were still loan relationships where they were properly contractually documented as loans.
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The Q3 2018 edition of Legal Headwinds focuses on key regulatory developments relevant to asset managers and financial institutions operating in the Netherlands for the period from 01 July 2018 to 30 September 2018.
The Q3 2018 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to asset managers and financial institutions operating in the UK for the period from 01 July 2018 to 30 September 2018.
Supplies of temporary workers by an employment business to a client amounted to supplies of staff on the full consideration for which VAT was chargeable.
提交: 27 July 2018
UK rules requiring payment of VAT before a person can appeal against an assessment to VAT are not contrary to EU law.
提交: 26 July 2018
The Supreme Court has held that EU law required the UK to give credit against UK tax on foreign portfolio dividends based on the nominal rate of tax in the jurisdiction of the distributing company, but that neither EU nor UK law requires the payment of compound interest on repayments.
Un redressement en matière de prix de transfert peut avoir une incidence automatique sur la CVAE, selon le Conseil d’Etat.
The services of a payment plan administrator in arranging for payments between dental customers and dentists was not an exempt supply of payment or transfer services but rather standard rated administrative services.
Episode 0556: Brexit: the direct tax implications
法兰克福 2018 August 28
Singapore 2018 August 30
香港 2018 September 6
香港 2018 September 7
2018 September 10 到 2018 September 14
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