201 Suchergebnisse

  • TVA et fonds d’investissement : le «statu quo» confirmé

    Belgien 04.05.2015
    Par sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l’administration fiscale belge apporte quelques éclaircissements, en matière...

  • VAT: new HMRC briefing on DB fund management costs

    Großbritannien 29.04.2015
    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. HMRC has been reconsidering its treatment of VAT on expenses in DB schemes since the judgment of the Court of Justice of the European...

  • Summary of Amendments of Tax regulations in Application from 2015

    02.04.2015
    Latest changes in the Croatian tax system relate to the General Tax Law (GTA), which followed the amendments to the Corporate Profit Tax, VAT, Real Estate Transfer Tax and Personal Income Tax / Social...

  • VAT recovery on pension fund management: further HMRC guidance

    Großbritannien 27.03.2015
    HMRC has issued a new Brief on employers’ ability to recover VAT in relation to fund management services provided to defined benefit pension schemes. The Brief sets out the minimum terms required...

  • La Lettre de l'Immobilier | Le contentieux en immobilier

    Frankreich 18.03.2015
    Au sommaire Dossier - Le contentieux en immobilier Contentieux de l’évaluation immobilière – Les effets discordants de l’intervention des juges judiciaires et administratifs...

  • Budget 2015 Analysis

    Großbritannien 18.03.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Wednesday, 18 March was Budget Day in the UK and Olswang's award-winning Tax team have been covering it on the Olswang Tax...

  • India budget: an international perspective

    Global 13.03.2015
    On 28 February 2015, the Finance Minister for India announced the country’s budget for 2015-2016. There had been high expectations for this budget, which have largely been met, with measures aimed...

  • New Diverted Profits Tax: how UK and non-UK companies will be affected

    Großbritannien 13.03.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. HMRC representatives confirmed in January that the Government intends to press ahead with the controversial new Diverted Profits...

  • The compatibility of “sweetheart” tax deals with EU state aid laws

    Großbritannien 22.02.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. This article was originally posted on Olswang's Tax Blog on 31 December 2014. In response to media reports alleging significant...

  • The Horserace Betting Right Consultation

    Großbritannien 20.02.2015
    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. On 5 February, the Government issued a consultation on a proposed horserace betting right, that is a right enforceable against...

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