Europe
Europe
Europe
Europe
Europe
Europe
Switzerland’s revised VAT regime to enter into force in 2018
The partial revision of Switzerland’s Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .
Belgium
Belgium fairness tax system may violate EU law, court rules
Davide Anghileri of the University of Lausanne discusses a May 17 European Court of Justice decision finding that Belgium’s fairness tax system is incomparable with EU freedom of establishment concepts and the parent-subsidiary directive . . .
Featured News
Italy clarifies patent box, R&D tax credit, business assets credit
Davide Anghileri of the University of Lausanne discusses tax guidance issued by the Italian Revenue Agency clarifying Italy’s patent box regime, the tax credit for research and development (R&D) activities, and the tax credit for new business assets. . . .
Europe
Europe
Europe
Italy adds Switzerland to financial transactions tax white list
Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses the implications of Italy’s decision to put Switzerland on its white list for purposes of the financial transactions tax . . .
Europe
New rules require businesses with large UK operations to publish tax strategy on internet
Sandy Bhogal and Kitty Swanson, of Mayer Brown, London, discuss the details of new UK rules that require large businesses to publish a tax strategy on the internet, noting several concerns with the provision . . .
Americas
Isle of Man signs tax information exchange agreement with Turks and Caicos Islands
The Isle of Man government has announced this week that it has signed a tax . . .
Europe
Asia-Pacific
UAE, Finland sign tax information exchange agreement
The United Arab Emirates and Finland on March 27 signed an agreement on the exchange of information . . .
Europe
Leaked EU directive for public country-by-country reporting allows aggregation of third country tax data
A proposed EU directive would require public country-by-country reporting by multinationals on worldwide operations broken down by EU member states, but disclosure of only aggregated data for non-EU operations, according to a leaked. . .
Europe
Europe
Council of the European Union
Austria
Europe
Asia-Pacific
Europe
Denmark
Europe
Americas
Bahamas, US Virgin Islands, Saint Kitts to be added to EU tax blacklist, leaked document says
The Bahamas, US Virgin Islands, and Saint Kitts and Nevis will be added to the EU’s blacklist of non-cooperative third-country tax havens on March 13 during an EU finance ministers meeting, Reuters has reported, citing a leaked EU document dated March 8. This latest leak follows a widely-reported earlier leak that . . .
Europe
Europe
Asia-Pacific
Africa
Europe
Europe
Europe
Asia-Pacific
Europe
Asia-Pacific
Cyprus
Luxembourg, Cyprus tax treaty published
Luxembourg’s tax administration has released on its website the text of a tax treaty and protocol signed by the Luxembourg. . .
Cyprus
Luxembourg, Cyprus sign tax treaty
Luxembourg and Cyprus have signed a tax treaty, Luxembourg’s Ministry of Finance announced today. The agreement. . .
Europe
Africa
Jersey, Mauritius sign tax treaty
A tax treaty was signed by Jersey and Mauritius government officials today, according to a government of Jersey . . .
