February 2019

Main

Tax chiefs pleased that Netherlands will publish tax rulings

The dangers of tax 'over-tooling'

Despite ‘panic’, Italian e-invoicing seems to have landed smoothly

UK’s profit diversion compliance facility shows emphasis on TP

Tax heads: A global standard is essential for blockchain adoption

Tax directors should change how they think about VAT in the GCC

Stronger tax competition predicted among Swiss cantons post-tax reform

The biggest US states are getting serious about Wayfair

Stop the press: Not another tax named after a multinational

Financial institutions adapt to tax transparency

Dutch court rules on deductibility acquisition and disposal costs

The battle for resources: Making the case for tax departments

2019: The eye of the storm

A practical guide for operational transfer pricing excellence

Special features - January 2019

Albania: Income tax implications following changes to gambling laws

ATO releases guidelines for inbound distributors, hybrid mismatch rules

Bosnia and Herzegovina: Law on Cash Registers in Brčko District amended

Bulgaria: Bulgaria’s new AML measures still require urgent action by companies

Canada confirms withholding tax can apply to the assumption of accrued interest

China: China introduces tax and regulatory measures to stimulate investment

Croatia: Agreement on double taxation avoidance signed with Japan

Germany: Digitisation trends and use of the profit split method

Greece rules that the special solidarity tax falls within the scope of double tax conventions

Hong Kong: Hong Kong concludes free trade agreement negotiations with Australia

India: Delhi’s High Court maintains that overseas GE entities have a PE in India

Indonesia: Indonesia releases tax regulations on food and beverage provisions to employees

Israel’s tax outlook for 2019 eyes exponential R&D investment

Italy: Italy implements the EU’s Anti-Tax Avoidance Directive

Luxembourg: Luxembourg transposes the EU’s interest limitation rule into domestic law

Macedonia: Macedonia introduces progressive personal income tax while increasing corporate tax rate

Malta’s tax framework surrounding an individual’s ownership of cryptoassets

New Zealand: New Zealand proceeds with reform of GST on low-value imported goods

Norway: Norway’s 2019 budget sees corporate income tax dip

Poland: Poland reforms income taxes for 2019

Russia: Russia amends concept of beneficial ownership

South Africa’s courts hand down judgment on Sasol and substance over form

The varied holding structures for Spanish residential properties

Switzerland: Swiss corporate tax reform to be subject to a referendum

Not another tax department transformation

Tax Relief

Tax departments frustrated by French DST as France settles Apple case

Womble Bond Dickinson hires tax consultant in London

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Germany: Digitisation trends and use of the profit split method

This article describes the challenges that the digital transformation of the economy poses for transfer pricing. In the next article of the series, it will show how these interdependencies can be translated into new transfer pricing models.

Philip de Homont, January 28 2019
Sponsored by Deloitte Norway

Norway: Norway’s 2019 budget sees corporate income tax dip

Norway's Parliament passed legislative changes for the 2019 budget on December 20 2018, seeing notable changes to inbound investments, particularly a reduced corporate income tax (CIT) rate and stricter interest limitation rules (ILR).

Daniel M H Herde, January 28 2019
Sponsored by Dhruva Advisors

India: Delhi’s High Court maintains that overseas GE entities have a PE in India

Delhi High Court (HC) has confirmed the Income Tax Appellate Tribunal's decision that various overseas entities of the GE Group had a fixed place, permanent establishment (PE), and a dependent agent PE in India.

Rakesh Dharawat, January 28 2019

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