International Tax Round-up - August 2019
This publication gives an overview of key international tax developments across the Linklaters network.
- Commission notice on the recovery of unlawful and incompatible state aid
- Real Estate Transfer Tax reform
- Cum/Ex – Cologne tax court rejects action
- Tax ruling on Italian withholding tax exemption on loan interest derived by institutional investors
- Publication of the draft bill of law implementing ATAD 2 into Luxembourg domestic law
- 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)
- Non-habitual tax residents' regime
- 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
- 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.