Tag Archives: Jersey

World Tax Advisor 3 May 2019

The World Tax Advisor 3 May includes in particular:

Singapore: Singapore tax authorities to publish summarized advance rulings
British Virgin Islands: Draft Economic Substance Code released
Denmark: Eastern High Court rejects dividend WHT refund claims by nonresident UCITS
Denmark: VAT rules on triangular transactions revised
Japan: OECD’s hard-to-value intangibles approach to apply
Jersey, Guernsey, Isle of Man: Guidance on economic substance legislation released
Luxembourg: 2019 budget law approved
Netherlands: Decree issued on state supervision of investment funds
Qatar: Guidance issued on transitional application of new income tax law

UK Budget 2018 includes new digital services Tax
Australia: ATO releases guidelines on general anti-avoidance and hybrids
China: Draft IIT implementation regulations released for public consultation
Denmark: New guidance issued on VAT treatment of holding companies
Finland: Income register reporting to be introduced from 2019
Jersey: Draft legislation on company economic substance presented
Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
New Zealand: R&D tax incentive bill introduced to parliament
Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures

Singapur: Ein Zuhause für Milliardäre und Superstars
Argentinien: Beendigung der DBA mit Chile und Spanien mit Wirkung ab 2013
China: Richtlinien zur Bestimmung des Beneficial Owners
Frankreich: Vorschlag zur verpflichtenden Benützung der Standard-Prüfungs-Vorlage für Steuerzwecke
Polen: DBA mit Jersey in Kraft, DBA mit Guernsey ratifiziert
Russland: Vorübergehende Quellensteuerbefreiung für Eurobonds