International Tax Round-up - September 2019

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

Topics include: 

EU Developments
  • State Aid and Taxation update: General Court rules on Fiat and Starbucks appeals
Germany
  • Reformed real estate transfer tax regime: Comments of the Federal Council
Italy
  • Italian tax authorities provide guidelines on the Italian domestic WHT exemption applicable to distributions made by Italian REIFs to foreign undertakings for collective investments
Luxembourg
  • Publication of the draft bill of law implementing DAC 6 into Luxembourg domestic law
Netherlands
  • Budget Day 2019
Portugal
  • “Santander / Fokus Bank”-type Claims: WHT on dividends distributed to EU UCITS ruled discriminatory
Sweden
  • Budget bill 2020
  • Legislative changes
  • Ruling on representative liability for VAT
  • The Swedish Tax Agency’s position on VAT for lease of a surgical function
United Kingdom
  • Draft regulations to amend NRCGT rules for collective investment vehicles

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