Tag Archives: Italy

Steuern International

World Tax Advisor 17 JANUARY 2020

17. January 2020 Marketing

The World Tax Advisor includes in particular:

Ecuador: Ecuador enacts Tax Simplicity and Progressivity Law
Argentina: Tax reform measures enacted
Barbados: Nonresident suppliers now required to collect VAT on certain online transactions
Cambodia: Financial Management Law amended
Colombia: Amended tax reform legislation enacted
India: Amalgamated companies’ revised returns submitted after statutory deadline are valid
Israel: Reportable tax positions for FY 2019 tax returns published
Italy: 2020 budget law enacted, related law decree converted into law
Jersey: Draft regulations to implement mandatory disclosure rules issued
United Arab Emirates: Further guidance on economic substance rules released
United States: Tensions continue over French digital services tax, US tariff threats
United States: Summary of Taxpayer Certainty and Disaster Relief Act of 2019
United States: 2019 IRS report addresses enforcement programs and emerging compliance issues

Steuern International

World Tax Advisor 22 November 2019

22. November 2019 Marketing

The World Tax Advisor includes in particular:

European Union: CJEU rules German WHT on dividends to nonresident pension funds violates EU law
European Union: AG of the CJEU opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
Australia: Tax Avoidance Taskforce focuses on private groups
Austria: Parliament approves 5% digital services tax, other changes
Ecuador: National Assembly rejects draft bill including significant tax measures
Italy: New rules introduced for self-determination of taxable income under patent box regime
Mexico: Final 2020 tax reform package approved by Senate
OECD: Public comments published on unified approach to tax challenges of digitalization
OECD: Summary of key points of additional implementation guidance on CbC reporting
United Kingdom: Corporation tax rate reduction as from 1 April 2020 now unlikely
Tax treaty round up

Steuern International

World Tax Advisor 23 August 2019

23. August 2019 Marketing

The World Tax Advisor includes in particular:

Luxembourg: Draft law to implement ATAD 2 in Luxembourg released
Barbados: Policy notes give effect to certain tax measures from budget
Brazil: Deductibility of certain royalty payments to foreign shareholders clarified
European Union: Finland SAC refers case involving Luxembourg SICAV to CJEU
Hong Kong: IRD issues guidance on application of PE profit attribution rules
India: ITAT rules reimbursed salary costs of seconded employee are not FTS
Ireland: Feedback statement published on consultation on ATAD anti-hybrid provisions
Italy: Implementing measures issued for transmission of data by online marketplaces
Trinidad and Tobago: Tax amnesty available for various direct and indirect taxes
United States: Tax implications of US site or services PEs of Chinese companies
United States: Impact of foreign tax credits on base erosion minimum tax amount
Tax treaty round up

Steuern International

World Tax Advisor 28 June 2019

28. June 2019 Marketing

The World Tax Advisor 21 June includes in particular:

Japan: Japan’s enhanced earnings stripping rules align with action 4 of BEPS project
Brazil: Tax treaty signed with Uruguay
European Union: CJEU rules on applicable social security system for activities performed outside EU
Germany: BFH asks CJEU ro rule on scope of VAT exemption for commercial education services
India: GST Council recommends further extension of GST return filing deadline for 2017-18
Italy: Supreme Court rules on tax residence of holding company
Malaysia: Update on implementation of service tax on imported digital services
OECD: MLI matching database expanded, more countries sign/deposit ratification instruments
United States: Ninth Circuit Court of Appeals reverses Tax Court in Altera
United States: New regulations addressing GILTI issues, foreign tax credits, section 245A summarized
United States: Joint Committee on Taxation releases overview of Qualified Opportunity Zones
Tax treaty round up

Steuern International

World Tax Advisor 24 May 2019

24. May 2019 Marketing

The World Tax Advisor 24 May includes in particular:

Switzerland: Swiss voters approve corporate tax reform bill
Australia: Coalition government returned: tax agenda
Barbados: Barbados removed from EU list of noncooperative jurisdictions
Bermuda: Bermuda removed from EU list of noncooperative jurisdictions
Germany: Highlights of VAT measures in draft annual tax act for 2019
India: High Court rules withholding tax exemption available under Mauritius tax treaty
Italy: New VAT rules enacted for online marketplaces
Poland: Withholding tax rules affected by new beneficial owner definition
Sweden: Ruling on loss forfeiture on change of control of loss-making company
United States: Proposed regulations issued on ownership attribution to determine CFC relatedness
United States: Final regulations address deemed repatriation of earnings to domestic corporations

Steuern International

World Tax Advisor 19 April 2019

19. April 2019 Marketing

The World Tax Advisor 19 April includes in particular:

Pakistan: Pakistan’s 2019 supplementary finance act includes beneficial measures
Brazil: Tax reform proposed to eliminate various taxes and introduce “unified VAT”
European Union: EU agrees further extension for Brexit
Germany: Domestic royalty WHT will not be applied to cross-border payments for online ads
Greece: List of juristictions with preferential tax regimes for FY 2018 published
Israel: Supreme Court rules application of CFC rules cannot be considered on group basis
Italy: Clarifications provided on proof of intra-EU transport of goods
Italy: Clarifications provided on VAT treatment of payments via electronic money
Japan: 2019 tax reform measures enacted
Taiwan: Corporate income tax implications on re-domicilation of foreign subsidiary clarified
United States: Congressional taxwriting leaders reject unilateral digital services taxes

Steuern International

World Tax Advisor 29 March 2019

29. March 2019 Marketing

The World Tax Advisor 22 March includes in particular:

Austria: Austria introduces comprehensive CFC regime
China: VAT rates to be reduced as from 1 April 2019
European Union: EU announces that preparations for no-deal Brexit are complete
European Union: Hong Kong removed from EU watchlist on tax cooperation
European Union: European Commission invites comments on Madeira state aid investigation
Greece: Reduction of withholding and income tax rates on dividends
Italy: New tax return form approved for quarterly VAT refnd claims
Mexico: Proposal released to allow general tax offsettings
Saudia Arabia: GAZT publishes VAT guide in Islamic finance
United Kingdom: HM Revenue & Customs publish no-deal Brexit withholding tax guidance
United States: Treasury department issues policy statement on tax regulatory process
Tax treaty round up

World Tax Advisor 18 January 2019

18. January 2019 Marketing

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

Steuern International

World Tax Advisor 21 December 2018

21. December 2018 Marketing

The World Tax Advisor 21 December includes in particular:

Saudi Arabia releases draft transfer pricing regulations
Belgium: Transfer pricing documentation deadline extended
Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
Cyprus: CbC reporting deadline extended
European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
Finland: Final interest deduction limitation rules include changes to group ratio rule
Greece: Capital tax exemption introduced for capital investments in R&D
Italy: Tax amnesty introduced for taxpayers to settle their tax positions
Malta: EU ATAD implemented into domestic law
Netherlands: New income thresholds for highly skilled migrants
Sweden: New precedent on taxation of stock options

Steuern International

World Tax Advisor 16 November 2018

16. November 2018 Marketing

The World Tax Advisor 16 November includes in particular

Finland proposes changes to CFC rules based on EU ATAD
Egypt: Updated transfer pricing guidelines issued
European Union: Directive allowing reduced VAT rates adopted
European Union: Namibia removed from EU list of
noncooperative jurisdictions
Guernsey: Draft regulations on company economic
substance published
Hong Kong: Discussion paper released on proposed
tax exemption for investment funds
Italy: Tax authorities clarify VAT grouping
rules and VAT treatment of transfer
pricing adjustments
Peru: Due date extended for filing CbC report
for FY 2017
South Africa: SARS proposes penalty for failure to
file income tax returns
United Kingdom: Public consultation on proposed digital
services tax launched
United States: Deadlines to request competent
authority assistance in transfer pricing
disputes

Steuern International

World Tax Advisor 9 November 2018

9. November 2018 Marketing

The World Tax Advisor 9 November includes in particular

Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
Australia: Guidance issued on transfer pricing and financing arrangements
Denmark: Proposals would implement ATAD interest expense deduction limitation rules
Hong Kong: Enhanced deduction regime for R&D expenditure in effect
Italy: Draft 2019 budget law includes changes to tax incentives
Netherlands: Transition rules proposed to apply to shortened term of 30% facility
Ukraine: Draft law on BEPS released

Steuern International

World Tax Advisor 25 May 2018 – Connecting you globally

25. May 2018 Marketing

The World Tax Advisor 25 May 2018 includes in particular: Continue reading →

Steuern International

World Tax Advisor 13 May 2016 – Connecting you globally

13. May 2016 Georg Erdélyi

The World Tax Advisor of 13 May 2016 includes in particular:

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