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International Tax »

OECD Releases Extra BEPS Action 7 Guidance

On March 22, 2018, the OECD released additional guidance on the attribution of profits to permanent establishments, to add to its recommendations on base erosion and profit shifting Action 7. Continue Reading »

International Law »

HMRC Changes Position On VAT On Cost-Sharing Groups

The UK tax agency, HM Revenue and Customs, has released new guidance on its policies concerning cost-sharing groups following rulings from the European Court of Justice on their VAT treatment. Continue Reading »

Politics & Economics »

EU Announces Sanctions For 'Blacklisted' Countries

The European Commission is to take steps to ensure that EU external development and investment funds cannot be channelled or transited through entities in countries included on the EU's "blacklist" of non-cooperative tax jurisdictions. Continue Reading »

Offshore »

Tax-Privileged Free Trade Zones The OECD's Next Target

In a new report, the OECD has drawn attention to criminal activity in free trade zones, which typically offer tax privileges and lighter regulation, highlighting that they may be unintentionally fostering growth in counterfeit goods. Continue Reading »

Business »

Portugal To Respond To ECJ VAT Ruling On Vacant Property

The Portuguese Government has said that it is reviewing a recent decision by the European Court of Justice with a view to amending the country's value-added tax regime with regards to the leasing and letting of property. Continue Reading »

E-Commerce »

PwC India Urges GST Regime Simplification

PwC India has called for simplification of India's goods and services tax regime, in a report to mark 200 days since the regime entered into force. Continue Reading »

Aviation »

Fall-off Noted In German Environmental Tax Burden

Environmental tax revenue as a percentage of Germany's overall tax take has fallen to its lowest level in more than 20 years, according to the country's statistical agency. Continue Reading »

Marine »

EC Scrutinizes Tax Breaks For Polish Shipyards

The European Commission has opened an in-depth investigation into a Polish tax scheme for shipyards, which it says could give shipbuilders an unfair competitive advantage over rivals. Continue Reading »

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