International Tax Round-up - April 2019
This publication gives an overview of key international tax developments across the Linklaters network. Click here to read more.
Topics include:
EU Developments
- CJEU finds sale and leaseback transaction did not require adjustment under capital goods scheme
Germany
- No tax deduction for online advertisement services
- VAT implications of a no deal Brexit
Netherlands
- Collective investment funds subject to registration regime able to claim VAT exemption
- The Netherlands deposited its instrument of acceptance for the MLI
- Emergency repair measures regarding Dutch fiscal unity regime accepted by Upper House of Dutch parliament
Portugal
- Case law: stamp tax on asset deals encompassing real estate properties
- CIT surcharge tax rates for 2018
Sweden
- Ruling from the Swedish Supreme Administrative Court on calculation of purchase price at application of rule on reduction of restrictions limiting the right to use losses
- Ruling from the Swedish Supreme Administrative Court on liability to tax in Sweden
- Proposal to a new system for postponement of withholding tax on dividend to a foreign company showing losses for the relevant fiscal year
- Advanced ruling regarding currency losses on debt in EUR
United Kingdom
- Tribunal finds UK rules on intra-group transfers incompatible with EU law
