Source: https://www.deloittetax.at/tag/eu/
Timestamp: 2019-12-10 21:27:40
Document Index: 315137497

Matched Legal Cases: ['CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ']

EU | Deloitte Österreich Tax & Legal News
22. November 2019 Marketing
European Union: CJEU rules German WHT on dividends to nonresident pension funds violates EU law
European Union: AG of the CJEU opines on independent EU subsidiary as VAT fixed establishment of non-EU parent
Australia: Tax Avoidance Taskforce focuses on private groups
Austria: Parliament approves 5% digital services tax, other changes
Ecuador: National Assembly rejects draft bill including significant tax measures
Italy: New rules introduced for self-determination of taxable income under patent box regime
Mexico: Final 2020 tax reform package approved by Senate
OECD: Public comments published on unified approach to tax challenges of digitalization
OECD: Summary of key points of additional implementation guidance on CbC reporting
United Kingdom: Corporation tax rate reduction as from 1 April 2020 now unlikely
AustraliaAustralienAustriaÖsterreichEcuadorEUEuropäische UnionEuropean UnionItalienItalyMexicoMexikoOECDUKUnited KingdomVereinigtes Königreich
15. November 2019 Marketing
OECD: OECD releases public consultation document on global anti-base erosion proposal
Brazil: President ratifies cooperation agreement with OECD
European Union: Belize removed from EU list of noncooperative jurisdictions
Hong Kong: Tax reduction measure passed by Legislative Council
India: ITAT rules AOP is taxable at rate applicable to foreign company
India: WTO recommends withdrawal of various export promotion measures
India: ITAT rules expenditure attributable to issue of bonus shares is revenue in nature
Ireland: Finance Bill 2019 overhauls transfer pricing regime
New Zealand: Inland Revenue releases Multinational Compliance Focus document
United States: IRS releases guidance on transition away from LIBOR
United States: Another stopgap spending bill looks likely as government funding deadline approaches
BrasilienBrazilEUEuropäische UnionEuropean UnionHong KongIndiaIndienIrelandIrlandNeuseelandNew ZealandOECDUnited StatesUSA
12. July 2019 Marketing
Australia: Australian Taxation Office rules that transfer pricing provisions override debt-equity rules
Colombia: Guidance issued on taxation of indirect share transfers
European Union: CJEU rules on cross-border use of losses
Finland: Draft proposal on DAC 6 implementation released
Guernsey, Jersey, Isle of Man: Joint statement on company beneficial ownership registers issued
India: Highlights of FY 2019-20 budget for nonresidents
Malaysia: Updated guidelines on taxation of electronic commerce transactions
Mexico: Tax authorities’ powers to declare transactions “non-existent” broadened
Netherlands: Proposal to implement ATAD anti-hybrid rules published
OECD: International exchange framework released for CRS-related mandatory disclosure rules
Taiwan: Explanatory ruling issued on definition of beneficial owner for treaty purposes
United Arab Emirates: New economic substance rules introduced
United States: Proposed regulations released on PFICs
AustraliaAustralienColombiaEUEuropean UnionGuernseyIndiaIsle of ManJerseyKolumbienMalaysiaMexicoNetherlandsTaiwanUnited Arab Emirates
World Tax Advisor 28 June 2019
28. June 2019 Marketing
The World Tax Advisor 21 June includes in particular:
Japan: Japan’s enhanced earnings stripping rules align with action 4 of BEPS project
Brazil: Tax treaty signed with Uruguay
European Union: CJEU rules on applicable social security system for activities performed outside EU
Germany: BFH asks CJEU ro rule on scope of VAT exemption for commercial education services
India: GST Council recommends further extension of GST return filing deadline for 2017-18
Italy: Supreme Court rules on tax residence of holding company
Malaysia: Update on implementation of service tax on imported digital services
OECD: MLI matching database expanded, more countries sign/deposit ratification instruments
United States: Ninth Circuit Court of Appeals reverses Tax Court in Altera
United States: New regulations addressing GILTI issues, foreign tax credits, section 245A summarized
United States: Joint Committee on Taxation releases overview of Qualified Opportunity Zones
BrasilienBrazilDeutschlandEUEuropean UnionGermanyIndiaIndienItalyJapanMalaysiaOECDUnited StatesUSA
21. June 2019 Marketing
New Zealand: New Zealand outlines its proposal for a digital services tax
Argentina: Legislation implementing measures to promote knowledge economy enacted
Denmark: Tax authorities to obtain distance selling information from payment service providers
European Union: Dominica removed from EU list of noncooperative jurisdictions
Israel: First court decision issued on taxation of Bitcoin transactions by individuals
Malta: Consolidated group rules introduced
Poland: New withholding tax provisions apply to certain cross-border payments
United States: Who is an applicable taxpayer for BEAT purposes?
United States: Final GILTI regulations issued
United States: Regulations proposed on treatment of domestic partnerships, GILTI high-tax exception
United States: Final temporary regulations address dividends received deductions
ArgentinaArgentinienDänemarkEUEuropäische UnionEuropean UnionMaltaNew ZealandPolandPolenUnited StatesUSA
World Tax Advisor 9 June 2017 – Connecting you globally
9. June 2017 Georg Erdélyi
The World Tax Advisor 9 June 2017 includes in particular:
Cyprus: MOF revises CbC reporting decree
European Union: CJEU rules on Luxembourg’s implementation of IGP exemption
Continue reading World Tax Advisor 9 June 2017 – Connecting you globally →
DeutschlandEUJapanMexikoZypern
World Tax Advisor vom 26.2.2016
26. February 2016 Andreas Goetz
Der World Tax Advisor vom 26.2.2016 beinhalten insbesondere:
Continue reading World Tax Advisor vom 26.2.2016 →
AustralienBEPSDeutschlandEUEuGHGolfstaatenIndienIsraelItalienMittlerer OstenNiederlandeRusslandTaiwanVietnam
World Tax Advisor vom 12.2.2016
12. February 2016 Andreas Goetz
Der World Tax Advisor vom 12.2.2016 behandelt insbesondere: Continue reading World Tax Advisor vom 12.2.2016 →
BEPSChileEUEuGHIrlandJapanKolumbienLuxemburgMexiko
World Tax Advisor vom 11.12.2015
11. December 2015 Andreas Goetz
Der World Tax Advisor vom 11.12.2015 behandelt insbesondere: Continue reading World Tax Advisor vom 11.12.2015 →
AustralienBEPSChinaDeuschlandEUEuGHJapanKommissionNiederlandeSaudi-ArabienSüdafrikaSchwedenUSA
World Tax Advisor vom 27.11.2015
27. November 2015 Andreas Goetz
Der World Tax Advisor vom 27.11.2015 behandelt insbesondere:
Continue reading World Tax Advisor vom 27.11.2015 →
BEPSChinaEUEuGHIndonesienKolumbienMexikoPapua-NeuguineaSüdafrikaSchweizThailandUSAZypern
World Tax Advisor vom 25.9.2015
29. September 2015 Andreas Goetz
Der World Tax Advisor vom 25.9.2015 behandelt insbesondere: Continue reading World Tax Advisor vom 25.9.2015 →
AustralienBEPSBrasilienChileChinaEUIndienIndonesienIranMauritiusRusslandTaiwanZypern