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.