International Tax Europe and Africa September 2019
This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Europe and Africa Regions between 1 September and 30 September 2019.
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|Tax legislation approved and regulatory update||Various tax area
PMG in Austria has prepared a report providing brief summaries of tax developments for August and September 2019.
|Tax legislation approved and regulatory update||Tax compliance
||1 April 2020
A new requirement for “real-time” invoice data reporting will be effective beginning 1 April 2020.
||Double tax treaties
The Protocol to amend the income tax treaty between Luxembourg and the United States has been ratified.
|Tax legislation approved and regulatory update||Withholding tax
The tax authorities have revised their position concerning the withholding tax treatment with respect to interest-rate swaps.