International Tax Round-up - November 2019

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

International Developments
  • OECD issues consultation on GloBE proposal for minimum rate of tax
  • OECD guidance on country-by-country reporting
EU Developments
  • Update to EU list of non-cooperative tax jurisdictions
Germany
  • The German Annual Tax Act 2019
  • Share Deals – Real Estate Transfer Tax reform
  • Real Property Tax reform
Netherlands
  • OECD GloBE proposal and the Dutch legislative proposal regarding withholding tax on interest and royalty payments
Portugal
  • Portugal ratifies MLI
Sweden
  • Amendments to the tax treaty between Sweden and Brazil
  • Supreme Administrative Court
United Kingdom
  • Delay to Budget 2019
  • UK tax authority publishes guidance for businesses on the tax treatment of certain cryptoassets

For further information please get in touch with your usual Linklaters tax contact.