Nexia Tax Link September 2018

This edi­tion con­ta­ins 12 ar­ti­cles, that vary from EU – Court de­cla­res im­port­ant Ger­man cross bor­der tax pro­vi­si­ons to vio­late EU-law, US Ex­por­ters: FDII De­duc­tion’s in tax re­form’s, Cryp­to­cur­rency re­gu­la­ti­ons in In­dia, Po­land and Slova­kia, UK VAT con­se­quen­ces of ‘no deal’ Brexit , Tax re­form in France to OECD hy­brid mis­match ru­les in Aus­tra­lia.

CON­TENTS:

• Aus­tra­lia’s Im­ple­men­ta­tion of the OECD hy­brid mis­match ru­les
• What do you have to do with in­di­vi­dually ow­ned ca­pi­tal pro­perty if a Ca­na­dian re­si­dent pas­ses away?
• Cy­prus mo­der­ni­zes the exis­ting re­gu­latory and tax frame­work per­tai­ning to In­vest­ment Funds
• France - In­come tax col­lec­ting: Im­ple­men­ta­tion of a wi­th­hol­ding tax star­ting on 1 Ja­nu­ary 2019
• EU-Court de­cla­res im­port­ant Ger­man cross bor­der tax pro­vi­si­ons to vio­late EU-law
• On­line in­voi­cing sys­tem in Hun­gary
• Cryp­to­cur­rency - In­dian re­gu­latory re­sponse
• Po­land and cryp­to­cur­ren­cies
• The crypto (vir­tual) cur­rency and ta­xa­tion of di­gi­tal plat­forms in Slova­kia
• Swit­zer­land - Re­vi­sion of ta­xa­tion at source
• The UK’s ‘Re­qui­re­ment to Cor­rect’ brings si­gni­fi­cant pe­nal­ties
• UK VAT con­se­quen­ces of ‘no deal’ Brexit
• US Ex­por­ters: The FDII De­duc­tion Is Tax Re­form’s Gift to You