A number of states have recently introduced new rules for substance requirements based on which the nexus taxation is derived, among them are Curaçao, the British Virgin Islands, Jersey and Guernsey. The CJEU A…
The CJEU concluded that the Belgian participation exemption regime infringed the EU parent-subsidiary directive. The newly established commission evaluates the rules for the taxation of multinationals in the Ne…
The Dutch law on repayment of withholding tax on dividends distribution from Dutch resident companies may infringe the free movement of capital. Estonia and Luxembourg initiate the implementation of DAC 6 Direc…
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…
Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible …
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 …
Austrian government announced a package of proposals to tax the digital economy. According to European Commission UK CFC rules constitutes illegal state aid. This is only some of the news that you will read abo…
The Economic Partnership Agreement (EPA) concluded between the EU and Japan on 17 July 2018 will enter into force on 1 February 2019, which is surprisingly ahead of the planned date.
On 23 October 2018, Jersey’s Minister for External Relations presented draft legislation that would introduce increased substance requirements on certain Jersey resident companies.