International Tax Round-up - October 2019
This publication gives an overview of key international tax developments across the Linklaters network. Please click here to read the publication.
International Developments
- OECD on taxation of the digital economy
EU Developments
- Update to EU blacklist
- Advocate General opines cross-border loss relief not available following transfer of place of management
Germany
- Disclosure rules for cross-border tax planning arrangements
- Modernisation of corporate taxation in Germany
Italy
- New clarifications by the Italian tax authorities on the notion of “beneficial owner”
Luxembourg
- Old Luxembourg tax rulings no longer binding from tax year 2020
Portugal
- Non-habitual resident tax regime – high added-value activities recognition procedure simplified
- Portugal-Angola Treaty enters into force
- Law implementing Directive on tax dispute resolution mechanisms
- Deductibility of Additional Tier 1 and Tier 2 instruments
Sweden
- Legislative changes
- Supreme Administrative Court
- The Swedish Tax Agency
United Kingdom
- Offshore receipts from intangible property: consultation outcome and revised draft regulations
- VAT grouping criteria extended from 1 November 2019
For further information please get in touch with your usual Linklaters tax contact.
