Tag Archives: EU

World Tax Advisor 7 August 2020

World Tax Advisor 10 July 2020

World Tax Advisor 15 May 2020

World Tax Advisor 8 May 2020

World Tax Advisor 10 April 2020

The World Tax Advisor includes in particular a special COVID-19 section:

World Tax Advisor 13 March 2020

World Tax Advisor 7 February 2020

World Tax Advisor 10 January 2020

The World Tax Advisor includes in particular:

  • Israel: Israeli Court rules business model change not necessarily sale of functions, assets and risks
  • European Union: CJEU rules Belgian participation exemption applied with NID infringes EU directive
  • France: 2020 finance bill becomes law
  • Germany: Draft law includes long-awaited reform of CFC rules
  • Germany: Legislation to enact significant changes to transfer pricing rules introduced
  • India: Company law tribunal rejects scheme of arrangement involving outbound demerger
  • India: Legislation introducing reduced concessional tax rates and other reliefs enacted
  • Luxembourg: ATAD 2 implemted into domestic law
  • Luxembourg: Pre-2015 advance tax decisions cease to have effect from end of 2019 tax year
  • Qatar: New regulations amend income tax law and introduce transfer pricing requirements
  • United States: Deloitte Tax summarizes proposed regulations under sections 863-865
  • United States: Tresury, IRS release section 162(m) proposed regulations
  • United States: Congress approves tax relief and spending legislation

World Tax Advisor 6 December 2019

World Tax Advisor 22 November 2019

World Tax Advisor 15 NOVEMBER 2019

World Tax Advisor 12 July 2019

World Tax Advisor 28 June 2019

World Tax Advisor 21 June 2019

World Tax Advisor 8 March 2019

Wirtschaftspartnerschaftsabkommen EU-Japan am 1.2.2019 in Kraft getreten

Am 1.2.2019 trat das Wirtschaftspartnerschaftsabkommen (WPA) zwischen der EU und Japan in Kraft. Japan, die viertgrößte Volkswirtschaft der Welt, ist nach China der zweitwichtigste asiatische Wirtschaftspartner für die EU als auch Österreich. Continue reading Wirtschaftspartnerschaftsabkommen EU-Japan am 1.2.2019 in Kraft getreten

World Tax Advisor 22 February 2019

World Tax Advisor 8 February 2019

The World Tax Advisor 8 February includes in particular:

  • Peru: Income tax regulations updated to implement significant tax changes in Peru
  • Belgium: ATAD interest deduction limitation rules apply as from 1 January 2019
  • Botswana: Transfer pricing, interest deductibility regimes enacted, IFSC regime amended
  • Denmark: Guidance issued on extension of interest exemption under thin cap rules
  • European Union: European Commission requests Germany to revise exit tax rules
  • France: Digital services tax proposal to be presented to parliament
  • Portugal: 2019 budget law contains corporate, individual and indirect tax changes
  • South Africa: VAT e-services regulations amended
  • Thailand: International Business Center regime enacted

World Tax Advisor 1 February 2019

World Tax Advisor 18 January 2019

The World Tax Advisor 18 January includes in particular:

  • Italy: Italy’s 2019 budget law introduces new digital services tax
  • Australia: Simplified transfer pricing record keeping options updated
  • British Virgin Islands: Legislation on economic substance passed
  • European Union: European Commission considers process of making EU tax policy
  • Italy: Legislative decree transposing EU ATAD includes significant changes to tax law
  • Mexico: Tax incentives granted to taxpayers in northern border region
  • Mexico: New decrees may give rise to constitutional challenges in court
  • Netherlands: 2019 tax package enacted
  • United Kingdom: New compliance facility introduced for diverted profits tax
  • United Kingdom: Review of corporate intangible fixed assets regime
  • Uruguay: Guidance on CbC reporting requirements issued