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Indirect taxes

2326 Results

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Denmark adopts easement of taxation of Danish and foreign investment funds

The bill regarding easement of taxation of Danish and foreign investment funds was adopted by the Danish Parliament..

NEWS

UK Tax Authority announces transitional simplified procedures in event of a No Deal Brexit

On 4 February 2019, HM Revenue & Customs (HMRC) announced transitional simplified procedures

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Oman amends income tax regulations

On 10 February 2019, the Ministry of Financial Affairs published in the Official Gazette Ministerial

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Botswana issues 2019 budget

On 4 February 2019, Botswana’s Minister of Finance & Development Planning (the Minister), the Honorable O. K Matambo, presented the 2019 budget to Parliament

NEWS

Cyprus Administrative Court rules Customs officials are authorized to investigate IP breaches

In a recent case 281/2017, the Cyprus Administrative Court held that Customs authorities are entitled to seize and/or confiscate counterfeit goods

NEWS

Kenya adjusts excise duty rates

Pursuant to Kenya’s Excise Duty Act 2015, both the Cabinet Secretary and the Commissioner General of the Kenya Revenue Authority are empowered

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Italian Supreme Court denies withholding tax exemption under EU Parent-Subsidiary Directive in absence of actual dividend taxation at EU parent company level

The Italian Supreme Court (the Court), in its decision n. 32255 of 13 December 2018, denied the Italian withholding tax exemption..

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Hungary’s tax system offers benefits for migration of hybrid entities, including advance rulings

In addition to the move of management activities to Hungary, Hungarian case law has recently enabled legal migration as well. Both types of migrations can help taxpayers to eliminate hybrid..

NEWS

Argentina establishes procedure to pay temporary duties on exports of services

On 23 January 2019, Argentina’s Tax Authority issued General Resolution No. 4,400, which establishes..

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Denmark’s Supreme Court finds marketing activities performed in Denmark did not constitute compensable benefit to non-Danish group company

The Supreme Court of Denmark, on 31 January 2019, issued its decision on a transfer pricing case regarding Microsoft Denmark ApS..

NEWS

Switzerland to hold public referendum on Swiss tax and social security reform

On 17 January 2019, the referendum period relating to the draft Federal Act on Tax Reform and AHV (Old-Age and Survivors Insurance) Financing (TRAF), formerly referred to as Tax Proposal 17..

NEWS

Cyprus: VAT on long-term immovable property leases

The Cyprus Tax Department recently released Circular 229 clarifying the Value Added Tax (VAT) treatment of long–term leases of immovable property

NEWS

Poland significantly revises transfer pricing law from 1 January 2019

From 1 January 2019, Poland has incorporated significant changes to its transfer pricing (TP) law, including documentation rules which were already significantly amended in 2017

NEWS

Russia: Foreign suppliers to register for VAT by 15 February 2019 – action required

Based on Russia’s Federal Law No. 335-FZ (the Law),1 non-Russian entities providing electronic services..

NEWS

CJEU issues judgment on VAT recovery of global support costs

On 24 January 2019, the Court of Justice of the European Court (CJEU) released its judgment in the case of Morgan ..

You selected:

Denmark adopts easement of taxation of Danish and foreign investment funds

The bill regarding easement of taxation of Danish and foreign investment funds was adopted by the Danish Parliament..

UK Tax Authority announces transitional simplified procedures in event of a No Deal Brexit

On 4 February 2019, HM Revenue & Customs (HMRC) announced transitional simplified procedures

Oman amends income tax regulations

On 10 February 2019, the Ministry of Financial Affairs published in the Official Gazette Ministerial

Botswana issues 2019 budget

On 4 February 2019, Botswana’s Minister of Finance & Development Planning (the Minister), the Honorable O. K Matambo, presented the 2019 budget to Parliament

Cyprus Administrative Court rules Customs officials are authorized to investigate IP breaches

In a recent case 281/2017, the Cyprus Administrative Court held that Customs authorities are entitled to seize and/or confiscate counterfeit goods

Kenya adjusts excise duty rates

Pursuant to Kenya’s Excise Duty Act 2015, both the Cabinet Secretary and the Commissioner General of the Kenya Revenue Authority are empowered

Italian Supreme Court denies withholding tax exemption under EU Parent-Subsidiary Directive in absence of actual dividend taxation at EU parent company level

The Italian Supreme Court (the Court), in its decision n. 32255 of 13 December 2018, denied the Italian withholding tax exemption..

Hungary’s tax system offers benefits for migration of hybrid entities, including advance rulings

In addition to the move of management activities to Hungary, Hungarian case law has recently enabled legal migration as well. Both types of migrations can help taxpayers to eliminate hybrid..

Argentina establishes procedure to pay temporary duties on exports of services

On 23 January 2019, Argentina’s Tax Authority issued General Resolution No. 4,400, which establishes..

Denmark’s Supreme Court finds marketing activities performed in Denmark did not constitute compensable benefit to non-Danish group company

The Supreme Court of Denmark, on 31 January 2019, issued its decision on a transfer pricing case regarding Microsoft Denmark ApS..

Switzerland to hold public referendum on Swiss tax and social security reform

On 17 January 2019, the referendum period relating to the draft Federal Act on Tax Reform and AHV (Old-Age and Survivors Insurance) Financing (TRAF), formerly referred to as Tax Proposal 17..

Cyprus: VAT on long-term immovable property leases

The Cyprus Tax Department recently released Circular 229 clarifying the Value Added Tax (VAT) treatment of long–term leases of immovable property

Poland significantly revises transfer pricing law from 1 January 2019

From 1 January 2019, Poland has incorporated significant changes to its transfer pricing (TP) law, including documentation rules which were already significantly amended in 2017

Russia: Foreign suppliers to register for VAT by 15 February 2019 – action required

Based on Russia’s Federal Law No. 335-FZ (the Law),1 non-Russian entities providing electronic services..

CJEU issues judgment on VAT recovery of global support costs

On 24 January 2019, the Court of Justice of the European Court (CJEU) released its judgment in the case of Morgan ..