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5 Jul - Switzerland: Accounting for income tax; Q&As on tax reform implications
5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)
5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax
5 Jul - Italy: Tax incentives for real estate, leasing sectors
5 Jul - Luxembourg: Income tax treaty with France
5 Jul - Netherlands: Update on ATAD2 bill, hybrid mismatch rules included
5 Jul - UK: Draft finance legislation expected 11 July 2019
3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods
2 Jul - Denmark: Withholding tax on dividends distributed to non-resident investment funds
2 Jul - EU: Update on mandatory disclosure requirements for intermediaries, certain taxpayers
2 Jul - Germany: Unsecured intragroup loans, losses not deductible
2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing
1 Jul - EU: Tax dispute resolution system effective 1 July 2019
24 Jun - Channel Islands: Beneficial ownership registers (Jersey, Guernsey) and Isle of Man
24 Jun - Latvia: “Similar goods” and discounts, deductive method of customs valuation
21 Jun - UK: EC’s state aid findings, CFC financing company exemption
21 Jun - UK: Structures and buildings allowance; revised legislation and HMRC response
20 Jun - Hungary: Proposals for corporate, individual income tax changes; VAT amendments
19 Jun - Netherlands: Consultation on changes to corporate income tax group rule
18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT
18 Jun - Italy: “Net taxation” of royalties paid to foreign companies (regional tax court decision)
18 Jun - Netherlands: Finance answers parliamentary questions about conduit companies
17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers
14 Jun - EU: Update on financial transaction tax; Dominica removed from “blacklist”
14 Jun - EU: Summary of CJEU, EC tax developments (June 2019)
14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)
14 Jun - Poland: Proposal to require VAT split-payment mechanism
14 Jun - UK: Business premises renovation allowance; possible refund opportunities
13 Jun - Cyprus: Tax card for 2019
13 Jun - Czech Republic: No permanent establishment of German entity, independent agent found
13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers
13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers
10 Jun - Montenegro: Tax returns reporting capital gains, income from leasing transactions
10 Jun - Poland: “Due care” requirement for withholding tax remittances
10 Jun - Romania: Overview of tax system
7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)
7 Jun - UK: Special purpose vehicle entities found to be Jersey, not UK, tax residents
6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)
6 Jun - Spain: Sanctions for failure to report assets held abroad (EC referral to CJEU)
5 Jun - Germany: Dividend withholding, Canadian pension plan (CJEU Advocate General opinion)
31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities
31 May - UK: Proposals concerning taxation of offshore intangible receipts
28 May - Italy: Legislative rules for business operations after “no-deal Brexit”
24 May - Sweden: Tax on chemicals used in electronic products; possible expansion
24 May - UK: HMRC no longer accepting email submissions, short-term business visitors
23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies
20 May - Switzerland: Voters approve tax reform measures in referendum
20 May - Switzerland: Tax relief proposal, employee participation in start-ups, family businesses
20 May - EU: Digital tax, EU “blacklist” updates (ECOFIN meeting)
20 May - Poland: Taxation of retail sector held not state aid (General Court of EU judgment)
17 May - Austria: Tax reform legislation 2019-2020, proposals in draft bill
17 May - Belgium: VAT implications of pharma research program
17 May - Czech Republic: VAT changes proposed for 2020
17 May - UK: Non-UK pension fund, exempt from tax on property investment income (tribunal decision)
17 May - EU: Summary of CJEU, EC tax developments (May 2019)
15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges
15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)
15 May - Germany: Tax treatment of income from online advertising
10 May - Italy: Tax incentives expanded for certain individuals
10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes
9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)
9 May - Serbia: Tax audits planned, employer payments for employee commuting costs
8 May - UK: Details about proposed digital services tax
7 May - Greece: Shipping tax regime; “special contribution” by maritime sector
7 May - Greece: Thin-cap, CFC, anti-avoidance rules in new law; VAT vouchers
6 May - Switzerland: UK capital gains tax, implications for Swiss persons
6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover
3 May - UK: CFC finance company exemption not state aid in certain instances, EC concludes
2 May - Czech Republic: Proposal for digital services tax
2 May - EU: “Snapshot” of EU tax developments (April, early May 2019)
2 May - Italy: Corporate tax incentives include bonus depreciation, reduced rate, patent box changes
2 May - Italy: VAT reporting requirement, remote sales of goods and electronics
1 May - Netherlands: Residence requirement for dividend withholding tax refunds (CJEU judgment)
30 Apr - France: Appeals court (Paris) affirms, no permanent establishment for Irish entity
30 Apr - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)
30 Apr - Slovakia: Guidance on taxation, deduction of recreational contributions
30 Apr - Slovakia: Repeal of special tax levy on supermarket chains
29 Apr - Russia: Full input VAT recovery on export of services, work
29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers
26 Apr - Luxembourg: Tax measures in 2019 budget bill passed by Parliament
26 Apr - UK: Proposed amendment to “hybrid capital instrument” definition
26 Apr - Netherlands: Plans for revised, renewed international tax rulings policy
25 Apr - Netherlands: “Emergency repair of fiscal unity” legislation; corporate tax update
25 Apr - OECD: Tenth edition of Model Tax Convention published
25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants
23 Apr - EU: Tax-related infringement proceedings, referrals to CJEU
17 Apr - Germany: Sale and lease-back implications for input VAT
17 Apr - Netherlands: Proposed changes to loss rules in liquidation or cessation (corporate income tax)
12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)
12 Apr - UK: Courts take different approaches to tax treatment of multi-step transactions
12 Apr - UK: HMRC consultation, proposed changes to reduce tax relief available for certain home sales
11 Apr - Luxembourg: Multilateral instrument (MLI) ratification notice deposited with OECD
10 Apr - Czech Republic: Thin cap, CFC rules, exit tax, hybrid mismatch rules enacted
10 Apr - Czech Republic: VAT measures effective 1 April 2019
10 Apr - Italy: New income tax treaty signed with China
9 Apr - Netherlands: Bill introducing ultimate beneficial owner register
8 Apr - Netherlands: VAT policy statement, specific state supervision of investment funds
5 Apr - UK: Court decision, legislation expand HMRC’s extraterritorial authority for taxpayer data
4 Apr - Italy: Proposed expansion of VAT information reporting, electronic marketplace sales
4 Apr - Serbia: Update on status of income tax treaties
3 Apr - Switzerland: Comparisons of corporate tax rates in Swiss cantons
2 Apr - Italy: Transition rule if “no-deal” Brexit; VAT and other taxes
2 Apr - Slovakia: EC investigation of tax on food retail sector
2 Apr - UK: EC finds CFC rules provided tax advantages to certain multinational companies
1 Apr - Ireland: Regulations for establishing central register of “beneficial ownership” of corporations
29 Mar - UK: Employee share plan reporting 2018/19
29 Mar - UK: Overview of tax changes effective in early April 2019
28 Mar - Poland: VAT return to be replaced, effective July 2019
27 Mar - EU: European Parliament adopts recommendations on financial crimes, tax evasion, tax avoidance
27 Mar - Switzerland: New official salary calculator
26 Mar - Belgium: Reminder to identify, register “ultimate beneficial owners” by 30 September 2019
26 Mar - Netherlands: Interest deduction limit (thin cap rule) for banks, insurers
23 Mar - Lithuania: Tax card for 2019
22 Mar - EU: Infringement procedures, referrals to CJEU, other tax developments
22 Mar - OECD: New rules endorsed, collection of VAT/GST from online marketplaces
22 Mar - OECD: Taxation of digital economy, public consultation update
22 Mar - Switzerland: Proposed changes to AEOI provisions
22 Mar - UK: “Collective defined contribution scheme” legislation to proceed
22 Mar - UK: Temporary tariff regime if “no-deal” Brexit
21 Mar - Netherlands: Rules for UK cross-border workers if “no-deal” Brexit
20 Mar - Germany: Prize money from television show not subject to VAT
19 Mar - EU: Taxation of digital economy; considering possible outcomes
15 Mar - UK: Draft legislation, structures and buildings allowance
15 Mar - UK: No major tax announcements in 2019 “spring statement”
14 Mar - France: No welfare contributions, income of French residents in Switzerland (CJEU judgment)
14 Mar - Netherlands: Update on bill to modernize partnership law
13 Mar - Czech Republic: Employee vacation compensation included in R&D tax allowances
13 Mar - Czech Republic: VAT and meal vouchers, discount vouchers
13 Mar - Netherlands: Draft transitional tax rules if “no-deal” Brexit
12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities
12 Mar - EU: Implementing new VAT collection rules for online sales
12 Mar - EU: List of non-cooperative tax jurisdictions update ("blacklist")
12 Mar - EU: Status of digital advertising tax
12 Mar - Switzerland: Tax treatment of cryptocurrencies
11 Mar - Luxembourg: Income tax treaty with Senegal, provisions effective in 2019
11 Mar - Luxembourg: Tax allowances in 2019 for hybrid company cars
8 Mar - EU: Updates about CJEU judgments, referrals; other tax developments
8 Mar - UK: Corporate tax deductions for share incentive plans, practical issues
8 Mar - UK: Insight into HMRC’s profit diversion compliance facility
8 Mar - UK: Preparing for trade with EU if “no deal” Brexit
8 Mar - UK: Reminder for large businesses; quarterly instalment payment regime begins 1 April 2019
7 Mar - Austria: CFC rules finalized, other tax developments
7 Mar - Belgium: Luxembourg SICAVs, refunds of Belgian annual tax and withholding tax
7 Mar - Ireland: VAT update, changes to rates for certain items
7 Mar - Luxembourg: EC investigation into Luxembourg tax rulings on interest-free loans
7 Mar - Serbia: Tax treatment of travel expenses of employees
6 Mar - France: Draft proposal for digital services tax
6 Mar - France: Proposed change to scheduled corporate income tax rate reduction
6 Mar - Luxembourg: Interest limitation, reduced corporate tax rate (2019 budget bill)
6 Mar - Netherlands: Proposal countering excessive borrowing from one’s own company
4 Mar - Belgium: New company code is effective 1 May 2019
4 Mar - Italy: Withholding tax exemption, dividends paid by Italian subsidiaries
28 Feb - France: Corporate tax measures enacted for 2019
28 Feb - France: Individual tax measures enacted for 2019
28 Feb - Iceland: Tax facts for 2019
28 Feb - Italy: Clarifications about VAT, e-commerce sales of electronics
27 Feb - Netherlands: Near-term implications of Brexit for Dutch businesses
26 Feb - Germany: Co-ownership by defined shares, not “VAT trader”
26 Feb - Ireland: VAT accounting if “no deal” Brexit
26 Feb - San Marino: Overview of taxation, tax changes
26 Feb - Spain: Special tax regime for football clubs (CJEU judgment)
22 Feb - Belarus: “Tax card” provides overview of taxes for 2019
22 Feb - EU: Referrals to CJEU, other developments
22 Feb - Switzerland: Geneva cantonal project for tax reform changes
22 Feb - UK: Upper Tribunal decision addresses VAT-exempt financial services and asset management businesses
22 Feb - UK: Upper Tribunal, issues relating to refund claims of direct tax
19 Feb - Luxembourg: BEPS multilateral instrument (MLI) update
18 Feb - Czech Republic: Unpaid VAT and customer’s entitlement to VAT deduction
18 Feb - Hungary: “Innovation contribution” rules revised, group taxation implications
15 Feb - Belgium: Advance rulings concerning tax on excess profits (General Court judgment annuls EC action)
15 Feb - Sweden: Proposal to implement EU mandatory disclosure reporting rules
15 Feb - UK: Proposed 1% stamp duty land tax on acquisition of dwellings by non-UK resident buyers
14 Feb - Czech Republic: Update on tax package 2019
14 Feb - Switzerland: Basel-Stadt voters agree to tax reform
14 Feb - Switzerland: Vote on tax reform scheduled for 19 May 2019
13 Feb - Italy: Remote sales of certain electronics, VAT measures
13 Feb - Netherlands: BEPS multilateral instrument (MLI) update
11 Feb - EU: “VAT quick fixes” to simplify international trade (effective 2020)
8 Feb - EU: European Commission action on Germany’s exit tax; other EC actions and referrals to CJEU
8 Feb - EU: Update on mandatory disclosure requirements; implementation by EU Member States
8 Feb - Spain: Digital services tax proposed in pending legislation
8 Feb - UK: Income tax treaties with Guernsey, Isle of Man, and Jersey
8 Feb - UK: Tribunal decision, capital allowances and acquisition of second-hand fixtures
8 Feb - UK: Tribunal decision, capital allowances on construction of a silo provided for temporary storage
1 Feb - Ireland: Information returns, employee share schemes due 31 March 2019
1 Feb - Malta: Income tax, VAT measures in budget implementation legislation
1 Feb - Switzerland: Tax allocation rules, net income and wealth of banks
31 Jan - Croatia: Reduced related-party interest rate for 2019, tax implications
29 Jan - Italy: Tax amnesty to settle tax audits, tax liabilities
28 Jan - Russia: Looming VAT registration deadline for business-to-business (B2B) e-services
25 Jan - France: VAT recovery on basis of cross-border use costs (CJEU judgment)
25 Jan - Italy: Tax authorities clarify mandatory e-invoicing rules, VAT implications
25 Jan - UK: Changes to payslip requirements for employers, beginning April 2019
25 Jan - UK: Possible tax implications of employment law proposals
24 Jan - EU: CJEU referrals relating to VAT, indirect tax (Germany, Italy, UK)
24 Jan - EU: Summary of tax developments (December 2018 and January 2019)
24 Jan - Finland: Insurance premium tax, location of risk (CJEU judgment)
23 Jan - Malta: Reduced VAT rate on e-books, reduced rate on transfers of property extended to 2019
21 Jan - Bulgaria: VAT measures effective in 2019
18 Jan - UK: Brexit and practical issues facing businesses (KPMG podcast)
18 Jan - UK: Stamp duty surcharge, unintended consequence for flat (apartment) owners
17 Jan - Czech Republic: R&D allowances, requirement changes proposed
17 Jan - Czech Republic: Receivables transferred under factoring contract subject to VAT
17 Jan - Italy: Interest limitations, exit tax, CFC rules among ATAD provisions
17 Jan - Sweden: New reporting requirements for monthly employer tax returns
17 Jan - Switzerland: New customs compliance requirements for authorized consignors/consignees (ZV/ZE)
16 Jan - EU: Qualified majority voting extended to all EU tax policies by 2025
15 Jan - OECD: Comparisons of corporate tax revenue, tax rates
15 Jan - Poland: VAT amendments effective beginning 2019
11 Jan - Italy: Tax measures in Budget Law 2019
11 Jan - Netherlands: Foundations and associations to publish donations, financial data
11 Jan - Poland: Certain withholding tax measures temporarily postponed
11 Jan - Sweden: Challenges in complying with new “gambling tax” (excise tax)
11 Jan - UK: Change in functional currency resulting in foreign exchange loss (Upper Tribunal decision)
11 Jan - UK: “Entrepreneurs’ relief” for shareholders not meeting new profits and assets tests
11 Jan - UK: New administrative requirements for corporation tax loss relief
11 Jan - UK: Update on Finance Bill 2018-19, House of Commons report stage completed
10 Jan - Netherlands: New VAT rules for vouchers, stamps, tokens
9 Jan - Netherlands: Dutch transitional rules for UK expats pending “Brexit”
9 Jan - Serbia: New customs law, effective in 2019
8 Jan - EU: EC decisions recommending taxation of ports in Italy and Spain
8 Jan - Slovakia: Tax calendar for 2019
4 Jan - UK: Tax treatment of intangible assets, amendments to Finance Bill 2018-19
4 Jan - UK: VAT “making tax digital” six-month deferral requires HMRC confirmation
3 Jan - Netherlands: Corrections for final VAT return for 2018
2 Jan - EU: Directive addressing corporate tax avoidance effective beginning 2019
2 Jan - Greece: Corporate tax rate reduction, other measures for 2019
2 Jan - Italy: “Web tax” update; no changes to VAT rates
2 Jan - Spain: Use tax reporting, tourism-related services for holiday property rentals
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