March/April 2019

Main

Austria’s platform VAT law advances digital tax conversation

Exclusive: US state drags Amazon to court on platform sales tax liability

Tax technologists increasingly important but hard to find for MNEs

What you need to know before taking out tax insurance

MNEs take legal action to expedite tax returns in Mexico

Bigger-than-expected Chinese VAT cuts lead to speculation on reform

Uber’s VAT battles illustrate different approaches to taxing the platform economy

Sometimes, it all just happens at once

Japan to make MNE reorganisations easier with tax break

India happy to be the leader in tax but still craves consensus

Stepping up: Companies get into the stride of post-BEPS tax transactions

Americas: Increasing corporate cash flows drive deal-making across the Americas

Asia-Pacific: Companies play defence with transactions in APAC

Europe, Middle East and Africa: EMEA investors seek safe transactions that fit tax transparency initiatives

Government and customers – the driving force of digitisation

Technology’s impact on the tax outsourcing debate

Brexit planning provokes considerable tax recruitment

Special features - March / April 2019

Australia updates corporate collective investment vehicle legislation

New venture tax capital rules and support for inbound investment in China

Croatia: Croatia enters its third chapter of tax reform

Cyprus: Tax department clarifies 60-day rule for nominee directors

German transfer pricing methods in the context of digital transformations

Greece amends century-old corporate laws

Hong Kong: Hong Kong’s 2019/20 budget highlights

Mumbai tribunal affirms territorial nexus as essential in determining attributable profits

Indonesia updates double taxation avoidance regulations

Ireland’s High Court evaluates information powers of revenue commissioners

Luxembourg: Luxembourg introduces CFC rules

Montenegro: Montenegro-Portugal income tax treaty enters into force

Netherlands: Dutch finance secretary provides additional guidance on tax ruling practice changes

Poland: Poland widens definition of related parties

Russia: Russia to ratify the multilateral instrument on BEPS

Corporate tax issues in South Africa’s 2019 budget

Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments

‘When can we have robots to get rid of all tax departments?’

Tax Relief

International updates - March/April 2019

Euromoney LMG Americas Women in Business Law Awards 2019 – shortlist announced

Malta: Malta to incentivise employer managed pensions through tax subsidies

Euromoney LMG Europe Women in Business Law Awards 2019 – shortlist announced

International Correspondents

Features

New Analysis

Tax Relief

Special Features

Editorial

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German transfer pricing methods in the context of digital transformations

In our last article, we described the challenges that the digital transformation poses for transfer pricing (TP). In this article, we want to show how emerging business interdependencies can be translated into new TP models.

Philip de Homont, March 21, 2019
Sponsored by DLA Piper Netherlands

Netherlands: Dutch finance secretary provides additional guidance on tax ruling practice changes

The Dutch State Secretary of Finance sent a letter to the Dutch Parliament on February 26 2019, answering questions raised by members of the House of Representatives on the proposed changes to the Dutch tax ruling practice, and announced introduction of a conditional withholding tax (WHT) on intra-group, outbound interest and royalty payments.

Gabriël van Gelder, March 21, 2019
Sponsored by KPMG Hong Kong

Hong Kong: Hong Kong’s 2019/20 budget highlights

The Financial Secretary Paul Chan announced the 2019/20 Hong Kong budget on February 27 2019, outlining the government's plan for the economy and its proposals for changes to taxation.

Curtis Ng, March 21, 2019

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