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Fractional Property Ownership Arrangement VAT-Exempt: UK's UT

by Robert Lee,, London

Wednesday, February 14, 2018

The Upper Tribunal (Tax and Chancery Chamber) ruled on February 12 that the grant of fractional ownership of suites in a luxury complex in London were not similar in nature to the supply of hotel accommodation and fall within the exemption provided for the leasing or letting of immovable property. Read Full Story


Norway Defends Oil Tax Regime

by Ulrika Lomas,, Brussels

Wednesday, February 14, 2018

The Norwegian Government has defended its tax regime for oil exploration against a complaint that it breaches European Economic Area state aid rules. Read Full Story


Australia To Strengthen Multinational Anti-Avoidance Law

by Mary Swire,, Hong Kong

Wednesday, February 14, 2018

The Australian Government is to tighten its Multinational Anti-Avoidance Law to prevent the use of certain structures to circumvent the law's application. Read Full Story


China Sets Out How To Determine Beneficial Owner For Treaties

by Mary Swire,, Hong Kong

Tuesday, February 13, 2018

On February 3, 2018, China's State Administration of Taxation set out new rules on the disallowance of tax treaty benefits where an entity fails to demonstrate it is the beneficial owner of Chinese assets from which passive income is derived. Read Full Story


UK Launches Inheritance Tax Review

by Jason Gorringe,, London

Thursday, February 1, 2018

The UK's Office of Tax Simplification has been tasked with investigating options for reform of the UK's inheritance tax. Read Full Story


Colombia, Italy Sign New Double Tax Pact

by Mike Godfrey,, Washington

Thursday, February 1, 2018

Colombia and Italy signed a double tax agreement on January 26, 2018, which provides for lower withholding tax rates on cross-border payments of dividends, interest, and royalties income. Read Full Story


France Denies SocGen's 'Rogue Trader' Tax Loss

by Ulrika Lomas,, Brussels

Thursday, January 18, 2018

The French tax authority has reportedly issued an assessment requiring Societe General to repay a EUR2.2bn (USD3bn) tax credit linked to losses the bank suffered as a result of the activities of rogue trader Jerome Kerviel. Read Full Story


IRS To Begin Using New 'Passport Confiscation' Powers

by Mike Godfrey,, Washington

Wednesday, January 17, 2018

The Internal Revenue Service has warned "seriously delinquent" taxpayers that they risk losing their passports if they fail to regularize their tax affairs. Read Full Story


Japan, Iceland Sign Double Tax Agreement

by Mary Swire,, Hong Kong

Tuesday, January 16, 2018

Japan's Ministry of Finance has reported the signing of a double tax agreement with Iceland in Reykjavik. Read Full Story


EDF Dealt Billion Dollar Blow In Latest EU Tax Court Ruling

by Ulrika Lomas,, Brussels

Tuesday, January 16, 2018

The General Court of the European Union has ruled that EDF, the energy company, was right to repay unlawful state aid granted to it by the French state, bringing to a close a long-running case dating back to 2003. Read Full Story



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