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.