International taxes in brief: EU proposals to ease moves of company seat to another member state
International taxes in brief: Common corporate tax base
On 20 April 2017, the EU Council published specific provisions for evaluating the impact on national tax revenues of the proposed directive on a Common Corporate Tax Base (CCTB).
International taxes in brief: Chile announces activation of treaty MFN clauses
On 19 April 2018, the Chilean tax administration published Circular 22/2018, announcing that the conditions for activation of the most favoured nation (MFN) clause in the tax treaties signed by Chile with the C…
International taxes in brief: French ruling that Irish digital services provider has no PE in France
French ruling that Irish digital services provider has no PE in France
Changes of conditions for filing an employee card application in Lviv
More than three quarters of Ukrainian employee card applicants are accepted via the government project.
International taxes in brief: New France-Luxembourg treaty signed
On 20 March 2018, the governments of Luxembourg and France signed a new tax treaty and protocol to modernise the existing agreement between the two countries, which now is 60 years old.
Internatioanal taxes in brief: EU list of non-cooperative tax jurisdictions
On 8 March 2018, the EU’s list of non-cooperative jurisdictions in taxation matters has been adjusted in the light of commitments made by listed jurisdictions and assessment of jurisdictions for which no listin…
International taxes in brief: Danish draft bill would end retroactive merger provision
Companies in Denmark that engage in cross-border mergers will no longer be entitled to retroactive effective dates for the mergers under a proposal by Danish Minister of Taxation.
International taxes in brief: ECOFIN agrees on tax intermediaries directive
On 13 March 2018, EU finance ministers reached political agreement on the tax intermediaries directive proposed by the European Commission on 21 June 2017 that would require mandatory reporting by tax intermedi…