International Tax Round-up - August 2019
This publication gives an overview of key international tax developments across the Linklaters network.
Please click here to read the publication.
Topics include:
EU Developments
- Commission notice on the recovery of unlawful and incompatible state aid
Germany
- Real Estate Transfer Tax reform
- Cum/Ex – Cologne tax court rejects action
Italy
- Tax ruling on Italian withholding tax exemption on loan interest derived by institutional investors
Luxembourg
- Publication of the draft bill of law implementing ATAD 2 into Luxembourg domestic law
Netherlands
- Legislative proposal on the implementation of anti-hybrid mismatch rules (ATAD 2)
- Legislative proposal on the Netherlands implementation of the Mandatory Disclosure Directive published (DAC 6)
Portugal
- Non-habitual tax residents' regime
Sweden
- New tax ruling on permanent establishments
- EU Tax Dispute Resolution Directive transposed into domestic legislation
- Protocol to treaty between Sweden and Switzerland signed
- Legislative changes
United Kingdom
- Publication of draft clauses for Finance Bill 2019-2020
- Draft rules to implement DAC 6 obligations to disclose cross-border tax planning arrangements
- UK challenge to CFC state aid finding
For further information please get in touch with your usual Linklaters tax contact.
Please click here to read the publication.
