International Tax Round-up - October 2018

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

Topics include:

  • Four more jurisdictions deposit instruments ratifying BEPS Multilateral Instrument
  • CJEU allows input VAT recovery for costs of aborted takeover
  • EU removes two more jurisdictions from tax haven blacklist
  • New developments regarding social security contributions and salary tax on remuneration granted by foreign entities to employees in Belgium
  • French 2019 Finance Bill
  • Draft German tax bill relating to Brexit
  • CJEU rules that the stricter conditions in Germany for trade tax deductions of profits from shareholdings in non-Member State corporations violate the free movement of capital
  • Dutch dividend withholding tax maintained
  • Portuguese Draft State Budget Law
  • Advance ruling from the Swedish Supreme Administrative Court on whether a consolidating group contribution constitutes tax evasion
  • Statement from the Swedish Tax Agency on the taxation of compensation under M&A insurance
  • UK Budget 2018: Key measures for large business
  • Date of publication of Finance Bill announced
  • UK publishes first treaties as modified by BEPS MLI