International Tax Round-up - February 2021

This publication gives an overview of key international tax developments across the Linklaters network. Please click here to read the publication.
 
Topics include:

International Tax Developments
  • Covid-19 – Updated OECD guidance on tax treaties
Germany
  • Tax Haven Act – Draft Bill
  • Third Corona Tax Relief Act
Italy
  • New Italian tax ruling on the applicability of the Italian general anti-abuse rule to a partial demerger followed by a share buy back
Netherlands
  • Advisory committee on conduit companies installed
Portugal
  • DAC6 guidelines
  • Golden Visa regime amendments
Sweden
  • Legislative changes – i.a. Formal notice regarding Swedish withholding tax rules
  • The Supreme Administrative Court – VAT and lease of coworking spaces
  • The Council for Advance Tax Rulings – i.a. Tax benefit under the targeted interest deduction limitation rules 
United Kingdom
  • Call for input on UK funds regime published 

Should there be questions or in case you are interested to further discuss any of the developments, please do not hesitate to contact your local Linklaters tax team.