Fiscalité - TVA

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  •  
    05/02/2024
    Chine

    2024 – Topics that may Concern You

    In China, companies constantly have to deal with changes in regulations and new laws. This will also continue in 2024.Topics such as update to the PRC Company Law, adapting Joint Ventures in accordance with the PRC Foreign Investment Law and the PRC Company Law, cross-border data transfer, employment management in the digital age, developments in China's competition law regime etc. will continue to be a concern for most companies in China in 2024. Complying with regulatory requirements is one of the key challenges for foreign companies and investors in China, not only in terms of general compliance,...
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  •  
    17/01/2024
    Luxembourg

    Directors' fees are no longer subject to VAT in Luxembourg

    On 21 December 2023, the Court of Justice of the European Union (“ CJEU ” or “ Court ”) issued a decision on the case C-288/22. The Court puts an end to a long debate by ruling that the members of the board of directors of a Luxembourg company do not carry out an independent VAT economic activity. The Court considered that they do not undertake their activity independently given that they do not act on their own behalf, their own responsibility and they do not bear the risks linked to their activity. Hence, directors’ fees should no longer be subject to VAT provided...
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  •  
    09/01/2024
    Chine

    Chinese Tax Regulation Update - November and December 2023

    The latest development in China Tax Regulation mainly includes:Announcement [2023] No. 75 jointly released by the Ministry of Finance, the Ministry of Ecology and Environment (“MEE”), the Ministry of Commerce (“MOFCOM”), the General Administration of Customs (“GAC”) and the State Administration of TaxationPlease click here to read the full article.
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  •  
    23/11/2023
    United Kingdom

    Autumn Statement 2023 – Key tax announcements

    The Chancellor opened his speech with a statement that, “Our plan for the British economy is working, but the work is not done”.  Consistent, perhaps, with the tone of that message, yesterday’s announcements offered few real surprises, with the headline measures – on NI changes and full expensing – already widely anticipated.A summary of the key announcements follows.Tax measures for individuals (employees & self-employed)National Insurance Contributions (NICs) ratesIn relation to NICs, the Chancellor has announced the following.The main rate of Class 1 National...
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  •  
    24/10/2023
    Belgique

    Fin de partie pour la régularisation fiscale DLU quater le 31 décembre 2023 : et après ?

    GB NL
    Depuis 2004, la Belgique a connu quatre procédures officielles de régularisation temporaires octroyant l’amnistie fiscale et pénale (appelés « Déclaration Libératoire Unique » ou « DLU »), répondant à des conditions différentes d’une mouture à l’autre, notamment quant au taux du prélèvement.Depuis août 2016, les contribuables résidents belges n’ayant pas déclaré certains revenus ont la possibilité de régulariser...
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  •  
    06/09/2023
    Chine

    Chinese Tax Regulation Update | August 2023

    The State Administration of Taxation (“SAT”), together with other governmental authorities at central level, has promulgated a series of regulations that extend the validity period of various preferential tax policies for the following years till 31 December 2027 in August. We have picked below certain renewed policies that may be relevant to the companies’ routine business. Digest of renewal of preferential Individual Income Tax (“IIT”) policies regarding certain benefits granted to foreigners (i.e., Announcement 29 jointly released by the Ministry of Finance (“MOF”)...
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