September 2019

Main

Digital tax: The loose thread unravels

PPT: Business purpose as a tax professional

How can companies prepare for real-time reporting trends?

Managing BEPS and tax audits is a balancing act for heads of tax

Big tech changed everything for international tax

What is ‘mere selling’ and why should we care?

Unpicking India’s budget

Malta ushers in fiscal unity regime

Portugal implements EU’s tax dispute resolution directive

US companies gain benefits under tailored carbon taxes

DSTs thrust into political limelight

IR35 rules could disrupt Uber and Deliveroo’s UK operations

Disclosures show whistleblowing standards benefit tax departments

Tax heads: Here’s how to influence the OECD’s digital tax rules

Investors disappointed by former Yahoo! company’s tax strategy

Putting on my spacesuit

Tax Relief

Australia: Australian Taxation Office publishes important guidance on cross-border tax measures

Central America: Central America sees developments in the trade and customs areas

Chile: Tax bill proposes changing rules on reduced withholding tax

Colombia reshapes its thin capitalisation rules

EU: Full tax harmonisation under the new Von der Leyen Commission?

Germany: Approaching VCA and DEMPE analysis

Greece: Greece progresses in tax policy-making realm

Indonesia issues two tax regulations

Indonesia introduces new regulations

Italy: Italian Supreme Court rules on place of effective management

Luxembourg: CJEU clarifies rules on automatic forfeiture of VAT refund claims

Malta: Commissioner publishes first ever guideline on remittance basis of taxation

Netherlands: Analysing important tax developments in the Netherlands

New Zealand proposes changes to GST on cross-border telecommunication services

Poland: Poland introduces substance test for payments to recipients abroad

Spain: UNE 19602 provides standards for tax compliance in corporate sphere

Switzerland: The Swiss Federal Council begins Swiss withholding tax reform

US inbound: Ninth Circuit issues decision on § 482 in Altera v Commissioner case

US outbound: IRS CAP programme reopens with attention to transfer pricing

Cover Story

Digital tax: The loose thread unravels

International Correspondents

Australia: Australian Taxation Office publishes important guidance on cross-border tax measures

Central America: Central America sees developments in the trade and customs areas

Chile: Tax bill proposes changing rules on reduced withholding tax

Colombia reshapes its thin capitalisation rules

EU: Full tax harmonisation under the new Von der Leyen Commission?

Germany: Approaching VCA and DEMPE analysis

Greece: Greece progresses in tax policy-making realm

Indonesia issues two tax regulations

Indonesia introduces new regulations

Italy: Italian Supreme Court rules on place of effective management

Luxembourg: CJEU clarifies rules on automatic forfeiture of VAT refund claims

Malta: Commissioner publishes first ever guideline on remittance basis of taxation

Netherlands: Analysing important tax developments in the Netherlands

New Zealand proposes changes to GST on cross-border telecommunication services

Poland: Poland introduces substance test for payments to recipients abroad

Spain: UNE 19602 provides standards for tax compliance in corporate sphere

Switzerland: The Swiss Federal Council begins Swiss withholding tax reform

US inbound: Ninth Circuit issues decision on § 482 in Altera v Commissioner case

US outbound: IRS CAP programme reopens with attention to transfer pricing

Features

PPT: Business purpose as a tax professional

How can companies prepare for real-time reporting trends?

Managing BEPS and tax audits is a balancing act for heads of tax

Big tech changed everything for international tax

What is ‘mere selling’ and why should we care?

Tax Relief

Tax Relief

Special Features

Unpicking India’s budget

Malta ushers in fiscal unity regime

Portugal implements EU’s tax dispute resolution directive

News Analysis

US companies gain benefits under tailored carbon taxes

DSTs thrust into political limelight

IR35 rules could disrupt Uber and Deliveroo’s UK operations

Disclosures show whistleblowing standards benefit tax departments

Tax heads: Here’s how to influence the OECD’s digital tax rules

Investors disappointed by former Yahoo! company’s tax strategy

Editorial

Putting on my spacesuit

Sponsored

Sponsored

Sponsored by Hager & Partners

Italy: Italian Supreme Court rules on place of effective management

Gian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in this jurisdiction.

Barbara Scampuddu, August 29, 2019
Sponsored by MDDP

Poland: Poland introduces substance test for payments to recipients abroad

Monika Marta Dziedzic, legal and tax advisor at MDDP, evaluates Poland’s new measures concerning payments to recipients abroad subject to a certain amount of withholding tax and what criteria must be fulfilled in order for an exemption or reduction to be applied.

Monika Marta Dziedzic, August 29, 2019
Sponsored by Cuatrecasas

Portugal implements EU’s tax dispute resolution directive

Pedro Vidal Matos of Cuatrecasas reviews the EU Directive on Tax Dispute Resolution Mechanisms. Though far from perfect, it will enhance taxpayer protection and strengthen the EU’s double tax treaty network.

Pedro Vidal Matos, August 29, 2019

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