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Investment management tax alert - Deloitte

A significant number of US mutual funds have already filed EU withholding tax reclaims and some funds have received repayments in some jurisdictions.

RUSSIA: Update on beneficial ownership status for holding companies

To claim tax treaty benefits, such as reduced withholding tax rates on dividends and certain other income, foreign recipients of Russian-source income must meet the Russian BO requirements and provide comprehensive documentation supporting their BO status

EU General Court rules in state aid cases on transfer pricing rulings

Even though tax rulings are granted to individual companies, tax rulings do not per se constitute unlawful state aid

Investing in land and property: the ever-changing UK tax landscape

The result is a complex web of overlapping provisions covering a range of taxes.

Why is the UK government not using the tax system to tackle the climate emergency? by George Bull

The need for further legislation rectifying changes has not been uncommon in recent years

Superyachts and private jets: examining the effects of withholding tax on the charter industry

To date, the aviation charter brokerage sector has avoided the spotlight, but aviation charter brokers undertake a very similar activity to yacht charter brokers.

Labour accused of hypocrisy for £20m property business that has not paid tax for 15 years

Of the 19, more than half of the properties are rented via the open market while buildings are leased to local Labour parties.

The 2020 Dutch budget and tax plan: key takeaways for multinational enterprises

The tax rate of this conditional withholding tax is expected to be the upper corporate income tax rate

Aviva platform clients face race against the clock

The self assessment tax deadline is January 31.

Bankers or Mobsters Becomes Question in German Cum-Ex Tax Probe

While tax crimes remain the central issue, prosecutors have also found evidence that private investors may have been duped

£125m QROPS Tax Windfall Plan Flops For HMRC

The overseas transfer charge is paid by expats moving money into an offshore QROPS pension when the scheme is based outside the European Economic Area (EEA) in a place other than the country where they live.

Malta against removal of tax exemption on aviation and shipping fuels

Finance Minister Edward Scicluna said that while changes are required to the Energy Taxation Directive removing the tax exemption would have negative repercussions on Malta

The impact of withholding tax rules on Polish real estate transactions

Based on the forecast for 2019, the strong interest in real estate assets in Poland looks set to continue.

UK: Taxpayer Victory In UK Corporate Residence Case Involving Offshore SPVs

The boards of the three Jersey companies were comprised of three Jersey resident professional directors, and the secretary of Development Securities Ltd, who was UK resident.

Italian Tax Authorities Request Information From Switzerland On UBS Bank Customers

The purpose of the publication in the official Swiss Journal is to give to persons concerned the possibility to object to the disclosure of details on their personal account and receive a final decree ("Schlussverfügung") from the FTA inste

Govt told to hike capital gains tax rates

We want tWe want to encourage more people to save and investo encourage more people to save and invest

Ecuador, Serbia Ratify OECD's Multilateral Tax Cooperation Pact

The Convention is the primary instrument for swift implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters.

If governments fail to respect the rule of law, might taxpayers do the same? by George Bull

The recent HMRC letters tell contractors that, if they accept their contract was caught by IR35 rules, they should calculate their employee payroll tax

Cyprus And Tax Treaties

A bilateral tax agreement or Double Tax Treaty, is an agreement between two countries.

Spear’s 2019 top tax advisers unveiled — ‘The UK is a less welcoming place for HNWs’

‘The Revenue are being as belligerent as they’ve ever been,’ says Victor Dauppe, a new addition to our top ten tax accountants.