International Tax Round-up - May 2019
This publication gives an overview of key international tax developments across the Linklaters network. Click here to read more.
Topics include:
International Developments
- OECD Model Tax Convention 2017: full version released
France
- Management Package and Social Security Changes - Groupe Lucien Barrière case
Germany
- The German Annual Tax Act 2019
Luxembourg
- Multilateral Convention – Multilateral Instrument
- Bill no. 7431 transposing into national law Council Directive (EU) 2017/1852 dated 10 October 2017 on tax dispute resolution mechanisms in the European Union
- Luxembourg Budget Law 2019 voted
Netherlands
- New Decree on international tax rulings
Portugal
- ATAD - Transposition into Portuguese Law
Portugal-Sweden
- Amendments to the tax treaty between Sweden and Portugal
Sweden
- Proposal on the implementation of the tax dispute resolution mechanisms in the EU
- Reduced VAT on e-publications
- Ruling from the Swedish Supreme Administrative Court on depreciation deductions after a merger
- Ruling on interest deduction
United Kingdom
- Exemption from UK CFC rules found to be State Aid in part
- CJEU reference in United Biscuits litigation concerning whether pension fund management services are insurance transactions