On September 17, 2019, the Dutch government published its tax proposals for 2020 and onwards. The plan mainly aims to implement a number ...
On July 2, 2019, the Dutch government published the legislative proposal implementing the EU Anti-Tax Avoidance Directive II (ATAD II) that was adopted on May 29, 2017.
The starting date for full application of the new withholding tax (WHT) system in Poland has been postponed for a second time.
Gibson, Dunn & Crutcher
Tax authorities around the world are trying to understand the fundamental drivers of the digital transformation of the global economy, with the
On February 26, 2019, the Court of Justice of the European Union (CJEU) decided on two cases (C-116/16 and C-117/16) referred by the Danish Courts.
Although the original Brexit date has now been and gone, the impact of Brexit from a tax perspective is still relatively uncertain.
Ropes & Gray LLP
German papers have called it the most complicated tax fraud trial in modern German history, but the "Cum-Ex" scandal could have implications for the entire financial services
Herbert Smith Freehills
This provides a useful overview of the impact on UK tax law of the UK's future relationship with the EU beyond the transition period, in particular:
The new control mechanism on withholding taxes in private supply service agreements, recently introduced by Article 4 of the Tax Decree 2020
The Minister for Finance delivered his Budget speech for the coming year on 8th October 2019.
The Labour party's election manifesto and its accompanying ‘Funding Real Change' report promise dramatic increases in taxation to fund a series of ambitious spending pledges, as detailed in our previous article on the topic
While a range of outcomes, including a departure under the terms of the current Withdrawal Agreement, remains possible, it is important for businesses to plan for a no-deal Brexit.
Akin Gump Strauss Hauer & Feld LLP
The Upper Tribunal (UT) has found that amounts paid by Hargreaves Lansdown (HL) (an investment platform service provider) to its customers, which represented rebates received from investment fund managers, were "annual...
Proskauer Rose LLP
The Court of Appeal (CA) decision in Stobart Group Ltd v Stobart and another is a cautionary tale for any purchaser who, following the acquisition of a company, might be entitled to make a claim under a tax indemnity given...
On June 28, 2019, the Dutch State Secretary of Finance published a revised decree revising the ruling policy on the basis of which advance certainty
On 6 April 2019, the UK's far-reaching tax regime on offshore receipts in respect of intangible property (ORIP) came into effect
Gibson, Dunn & Crutcher
The United Kingdom is working on its own digital services tax, which will be legislated for in the Finance Bill 2019-2020 and will apply from April 2020.
Cash pooling is a valuable treasury tool for practical, day-to-day cash management. Cash pooling allows a multinational group to centralize its internal financing arrangements,
On December 19, HMRC, the UK's counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance on the taxation of cryptocurrencies (which it refers to as "cryptoassets"), ...
Morrison & Foerster LLP
Under German tax law, remunerations paid abroad by persons/companies resident in Germany for the "temporary" transfer of rights/grant of exploitation rights are subject ...