December 2018 / January 2019
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Sponsored by Deloitte SwitzerlandSwitzerland is phasing out principal company and finance branch rulings as part of broader tax reform. -
Sponsored by Deloitte LuxembourgOn October 2 2018, the EU Council agreed to adopt several proposals from the European Commission to reform the EU VAT system. These proposals included four 'quick fixes' to the prevailing regime that will apply to improve the functioning of the existing VAT system, pending the introduction of the 'definitive' VAT system that is still the subject of continuing discussion.
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Sponsored by Eurofast SerbiaSerbia and San Marino signed a double taxation agreement (DTA) on April 16 2018, thus effectively resulting in the removal of San Marino from the Serbian list of countries with a preferential tax regime. The Law on Confirmation of the DTA was adopted by the Serbian Assembly on September 25 2018 and San Marino is expected to start the application of the DTA as of January 2019.
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