International Tax Round-up - November 2018

This publication gives an overview of key international tax developments across the Linklaters network. Click here to read more.

Topics include:

  • OECD publishes guidance on BEPS MLI synthesised texts and clarifies commencement provisions
  • The German Annual Tax Act 2018
  • Preliminary proposal to implement ATAD2 in the Netherlands
  • Updated tax ruling practice in the Netherlands
  • Portuguese Draft State Budget Law for 2019
  • CJEU decision on VAT treatment of amount paid for breach of contract
  • National Budget for 2019 in Spain
  • Liability for stamp duty on mortgage loans in Spain
  • Previous proposed changes to Swedish CFC-rules approved by the Swedish Parliament
  • Leave to appeal granted for Swedish interest-deduction limitation rules
  • Former Linklaters partner appointed new Justice of the Supreme Administrative Court in Sweden
  • UK Court of Appeal finds employment income which is deemed to be trading profit within treaty business profits article