September’s brief news from International Taxation brings information about revised R&D tax incentive rules in Australia, and the extension of tax concession for cross-border workers in Belgium and Luxembou…
On 18 May 2021, the European Commission (“EC”) published its long-awaited Communication on Business Taxation for the 21st Century, introducing a short-term and long-term vision for the business tax policy agend…
Draft law would tighten application of anti-treaty shopping rules substantially and modernize existing WHT procedural rules. The approach provided in the draft law would result in a significant tightening of th…
Council Directive EU 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices (ATAD) was implemented into Czech tax legislation in 2019. New provisions of the Income Taxes Act arising from th…
The legislative process in the field of Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter referred to as "ITA"), is very rapid, its development is difficult to predict and, moreover, the individu…
In the light of COVID-19, the European Commission has proposed the postponing of deadline for initial reporting obligation under DAC 6. The six-month delay is also expected in case of application of the VAT e-c…
The development of Czech legislation has recently been so rapid that it is starting to be rather difficult to keep track of all the proposed changes. We have therefore prepared a brief overview of some of the p…
The Slovakian government approved a draft law implementing ATAD 2. The Court of Justice of the European Union (CJEU) issued a decision in the Marks & Spencer case concerning the deduction of foreign subsidi…
The German Federal Ministry of Finance confirmed that payments for online advertising attributed to recipients residing in another state are not subject to German withholding tax. In France, an act introducing …