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