Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
EC taxation commissioner Pierre Moscovici set out his ‘ambitious’ agenda for EU tax policy over the coming years, based on ‘fairness, transparency and a truly single market from a taxation point of view’ – including the relaunch of the common consolidated corporate tax base (CCCTB) proposal, prev
Sean McGinness (The VAT Consultancy) answers a query on VAT on cross-border business establishments
Heather Self (Pinsent Masons) examines the EU’s recently announced tax transparency package
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
Nick Skerrett and Gary Barnett (Simmons & Simmons) examine the issues around EC state aid investigations following the announcement of the investigation into Belgium
Sara Luder (Slaughter and May) explains why the the EU merger route is a useful addition to an adviser’s toolbox
Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.
Jonathan Gordon (DLA Piper) examines the implications of the CJEU’s decision in K Oy concerning VAT on e-books