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.
This edition contains 16 articles, that vary from tax reforms and legislative updates to digital technology changes across the industry. Interesting reads include: Ukraine highlighting the new stabilisation measures put in place to improve their economy and Poland’s new ability to block taxpayer’s bank accounts for up to 3 months.
There are many great articles included in this edition, Australia explains the ‘Tax implications of Foreign Superannuation, Pensions and other Retirement Funds’, Germany presents its ‘Withholding Taxes on Cross-Border Software and Database Licensing’ and Switzerland updates on ‘Tax Proposal 2017’.
The articles in this edition include Australia’s ‘High Court decisions to tax residency of a company’, Swiss relaxation in procedure towards ‘withholding tax’, the United states’ advice to your ‘tax planning toolkit’ and information on ‘Federal reform’.
Welcome to another edition of Tax Link. This time we have a real mix of articles for you.
We have countries trying to attract new investment: Greece, Hong Kong, Russia. Countries trying to curb avoidance: UK (both companies and individuals), Spain (rental properties).
This issue is a mix of opportunities and warnings, both of which should make for interesting reading. Here we have guidance on opportunities for clients and contacts interested in investing in Switzerland, Hungary, Tanzania, Indonesia, Cyprus and Jordan.
As you will see from the index, we have more articles than ever before at this time. There are too many to review here, but we have countries introducing benefits for foreign direct investors and other countries bringing in anti-avoidance measures to minimise the potential for abuse.
Welcome to Taxlink and to the new design for Taxlink under the new Nexia brand guidelines.
In this issue we have a mix of opportunities for effective tax planning as well as threats to existing structures and also some clarification of existing laws.
In a letter dated 6 November 2020, the Federal Ministry of Finance (BMF) commented on an interpretation of German limited tax liability on royalty payments, an issue that has emerged as controversial in the recent past. The BMF’s legal position may have significant consequences for internationally operating groups of companies. The easing of the legal requirement that had been originally planned no longer appears to be on the cards.
This guide to Doing Business in Germany is intended to provide an initial overview of the political, economic, legal and tax environment for investing in this country, so as to facilitate potential investors’ decision-making about a German business commitment.
The 2019 version of the Asia Pacific Holding Company Analysis is a practical tool, providing a comparison of the relevant tax aspects of various holding company regimes in the Asia Pacific region. It should not be used as a substitute for obtaining local tax advice.